2003 (7) TMI 292 - AT - Income Tax

Summary

Issues:
Appeal against order under s. 263 of IT Act, 1961 - Condonation of delay in filing appeal.

Analysis:
The appeal before the Appellate Tribunal ITAT Jodhpur was directed against the order of the learned CIT passed under section 263 of the Income Tax Act, 1961. The impugned order was served on the assessee, who later filed a petition for condonation of delay in filing the appeal. The Tribunal had previously dismissed the application for condonation of delay but later considered a miscellaneous application filed by the appellant. The appellant argued that due to lack of knowledge about income tax laws and absence of a legal adviser, there was no deliberate attempt to delay the appeal. The appellant's counsel relied on the judgment of the Hon'ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. to support the condonation of delay.

The Departmental Representative contended that the delay should not be condoned as it was a lapse on the part of the appellant, not ignorance of the law. The Tribunal considered the submissions from both parties and examined the facts of the case. It was noted that the appellant, a former class IV employee, lacked familiarity with income tax laws and did not have legal assistance. Citing the judgment in Collector, Land Acquisition vs. Mst. Katiji & Ors., the Tribunal emphasized the need to adopt a justifiably liberal approach in interpreting the law to serve the ends of justice. The Tribunal also referred to the judgment in Motilal Padampat Sugar Mills Co. Ltd. vs. State of Uttar Pradesh & Ors., highlighting that there is no presumption that every individual is knowledgeable about the law.

Considering the appellant's background as a class IV employee, lack of legal knowledge, and absence of a legal adviser, the Tribunal found sufficient cause for not presenting the appeal within the specified period of limitation. Consequently, the Tribunal admitted the appeal and directed the registry to schedule the appeal for further proceedings.