2021 (7) TMI 86 - AT - Income Tax

Condonation of delay - appeal of the Assessee was dismissed in limine as not admitted on the ground of non-filing of the necessary application with supporting affidavit - Assessee deceased had expired on 14/03/2016 and as per the legal heir of the Assessee the legal formalities for getting the relevant certificates have been delayed which resulted into delay of 151 days in filing the appeal - HELD THAT - Though, the application for condonation of delay is supposed to be filed along with the appeal itself, however as has been held in the case of State of M.P. And Anr vs Pradeep Kumar and Anr.,. 2000 (9) TMI 1042 - SUPREME COURT the same can be entertained at a later stage. It seems that may be due to lack of knowledge or guidance or inadvertence, the appellant failed to file the appropriate application and supporting affidavit/evidence in support of reasons for delay. The Assessee died and the appeal before the ld. Commissioner was filed by the legal heir, therefore, considering the peculiar facts and circumstances as discussed above, we deem it appropriate to remand back this case to the file of the ld. Commissioner for decision afresh while affording reasonable opportunity(s) to the Assessee for filing an appropriate application along with affidavit/evidence in support of reasons for delay -Appeal filed by the Assessee stands allowed for statistical purpose.

Summary

Issues: Delay in filing appeal, Condonation of delay, Legal heir's appeal

The judgment pertains to an appeal by the legal heir of the Assessee against an order passed by the ld. Commissioner of Income Tax (Appeals) for the A.Y. 2013-14. The appeal was filed with a delay of 151 days, and the Appellant failed to provide plausible reasons or supporting evidence for the delay. The ld. Commissioner dismissed the appeal due to non-filing of necessary application and supporting affidavit for condonation of delay. The legal heir of the deceased Assessee mentioned in Form No. 35 that the delay was due to delayed legal formalities after the Assessee's demise. The ld. Commissioner did not find the reasons for delay satisfactory and dismissed the appeal. The Appellant challenged this decision by filing the instant appeal.

Upon hearing the parties and examining the record, it was noted that the legal formalities for obtaining relevant certificates after the Assessee's death caused the delay in filing the appeal. Although the Appellant provided reasons for delay in Form No. 35, they failed to submit the necessary application and supporting documents, including an affidavit, before the ld. Commissioner. Citing a Supreme Court ruling, it was acknowledged that the application for condonation of delay should ideally be filed along with the appeal but can be entertained at a later stage. Due to possible lack of knowledge or inadvertence, the Appellant did not file the required application and supporting evidence initially. Considering the circumstances, the Tribunal decided to remand the case back to the ld. Commissioner for a fresh decision, allowing the Assessee a reasonable opportunity to submit the necessary application and affidavit supporting the reasons for delay. Consequently, the appeal filed by the Assessee was allowed for statistical purposes.