The ITAT decided to condone the delay of 145 days in filing an income tax appeal:
Tirupati Prasad Sahu v. ITO [ITA No.184/CTK/2024]
In this case the assessee files an appeal against the order of the Ld. CIT(A).
According to Ld. AR, the assessee’s appeal was delayed by 145 days before Ld CIT(A). It was argued that Ld.CIT(A) acknowledged the confusion surrounding the order date, which was mentioned as 22.7.2022 and 22.9.2022. The delay was attributed to the assessee not receiving the Assessing Officer’s order on time.
Ld CIT(A) also noted that the ITBA system indicated that the order u/s.154 of the Act was dated 27.9.2022 and was sent to the assessee via email.
The argument put forth was that the matter pertains to the claim of depreciation. It was argued that regardless of whether the assessee claims depreciation or not, it is still eligible to be allowed according to the law itself. It was contended that substantial justice should not be denied based solely on technicalities during the appeal before the learned CIT(A).
Ld. DR submitted that the issue may be restored to Ld. CIT(A) for adjudication on merits.
Upon careful consideration of the rival submissions and the facts of the case at hand, the Hon’ble Tribunal identified several instances where the assessee failed to receive the orders sent via email due to them being sent into spam folders. Consequently, there has been a delay of 145 days. Given the explanation provided by the assessee, the tribunal found it to be plausible and thus, waived the delay of 145 days in filing the appeal before the Ld CIT(A).
No findings on the merits of the case had been provided as Ld. CIT(A) had not issued any findings on the merits. Therefore, the Tribunal remanded the matter back to the Ld CIT(A) for a decision on the merits after ensuring that the assessee was given a fair opportunity to be heard.
The ITAT decided to condone the delay of 145 days in filing an income tax appeal:
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