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- Income Tax
- Jul 12, 2022
- 50 comment
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Condonation of Delay in filing of Appeal
► Date : Jul 12, 2022
ITAT, Surat recently took into consideration a matter pertaining to the Condonation of delay in filing of appeal. Hon’ble bench of ITAT took a dive in various case laws providing the clarity on the subject matter to reach at its judgment. Here’s a summary of the order of Hon’ble bench of ITAT. Facts Of the Case In case of assessee, the penalty order was passed on 26.07.2017, however, the appeals were filed only on 26.02.2020, thus there is delay of 876 days in filing the appeals. The assessee has filed an application for seeking condonation of delay of 876 days in filling all three appeals. In the application, assessee fairly submitted that impugned order was served on the assessee on 04.08.2017 and he was required to file appeal on or before 03.10.2017. However, he could not file the appeal(s) in time as his Accountant Praful S Gulhane was under medical treatment for kidney failure and was confined to bed for 12 months, due to which he could not provide appeal related documents to the AR. The assessee thereafter forgot to take initiative to file the appeal. The assessee realised when the quantum appeal came up hearing before Tribunal in February 2020 and when this fact was again inquired from his accountant about filing of appeal against the penalty appeals. The assessee immediately after taking advice filed the present appeals. The authorised representative (AR) for the assessee submits that the non-filing of appeal in time was neither intentional nor deliberate but due to the reasons beyond his control. Decision of ITAT On perusal of the copies of the medical papers filed with the application of condonation of delay in filing present appeals, it is evident that the assessee has shown sufficient cause that he was prevented in filing the present appeals in time due to the sickness of his accountant who was handling his tax matters, which require consideration. The assessee while making submissions vehemently submitted that the delay in filing appeal is not deliberate or mala fide, but due to the reasons explained in the application of condonation of delay which is duly supported with the affidavit of assessee. The AR for the assessee submits that he has good case on merit and is likely to succeed if the appeal is heard on merit. The addition/ disallowance of set off of loss on the basis of which the penalty was levied, has already been allowed in appeal against the quantum assessment vide order dated 14.02.2020 in ITA (s) No. 1535, 1536 & 1537/Ahd/2017. ITAT placed its reliance on following judgements 1. The Hon’ble Supreme Court in N. Balakrishnan Vs M. Krishnamurthy (2008) (228) ELT 162 (SC) while discussing the scope of application under section 5 of limitation Act held it is axiomatic that condonation of delay is a matter of discretion of the Court, Section 5 of the Limitation Act does not say that such discretion can be exercised only if the delay is within a certain limit. Length of delay is no matter; acceptability of the explanation is the only criterion. Sometimes delay of the shortest range may be uncondonable due to want of acceptable explanation whereas in certain other cases delay of very long range can be condoned as the explanation thereof is satisfactory. Once the court accepts the explanation as sufficient it is the result of positive exercise of discretion and normally the superior court should not disturb such finding, much less in reversional jurisdiction, unless the exercise of discretion was on whole untenable grounds or arbitrary or perverse. But it is a different matter when the first cut refuses to condone the dela. In such cases, the superior cut would be free to consider the cause shown for the delay afresh and it is open to such superior court to come to its own finding even untrammelled by the conclusion of the lower court. The reason for such a different stance is thus: The primary function of a court is to adjudicate the dispute between the parties and to advance substantial justice. Time limit fixed for approaching the court in different situations in not because on the expiry of such time a bad cause would transform into a good cause. It was also held that rule of limitation are not meant to destroy the right of parties. They are meant to see that parties do not resort to dilatory tactics, but seek their remedy promptly. The object of providing a legal remedy is to repair the damage caused by reason of legal injury. Law of limitation fixes a life-span for such legal remedy for the redress of the legal injury so suffered. Time is precious and the wasted time would never revisit. During efflux of time newer causes would sprout up necessitating newer persons to seek legal remedy by approaching the courts. So, a life span must be fixed for each remedy. Unending period for launching the remedy may lead to unending uncertainty and consequential anarchy. Law of limitation is thus founded on public policy. It is enshrined in the maxim Interest reipublicae up sit finis litium (it is for the general welfare that a period be putt to litigation). Rules of limitation are not meant to destroy the right of the parties. They are meant to see that parties do not resort to dilatory tactics but seek their remedy promptly. The idea is that every legal remedy must be kept alive for a legislatively fixed period of time. 2. The Hon’ble Apex Court in Collector of Land Acquisition Vs Mst Katiji (1987) taxmann.com 1072(SC) held that when substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserve to be preferred, the other side cannot claim to have vested right in injustice being done because of non-deliberate delay. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence or on account of mala fides. The litigant does not stand to benefit by resorting delay, in fact he runs a serious risk. 3. Further, the Hon’ble Gujarat High Court in Jayvantsing N Vaghela Vs ITO (2013 40 taxmann.com 491 (Gujarat) it was held that unless there is gross negligence or mala fides intention, delay in filing appeal to be condones. ITAT thus, held that there was no mala fides on the part of assessee in filing the delay, rather, the assessee is under serious risk. Moreover, the DR for the revenue has not disputed the explanation given by the assessee and keeping in view that the assessee has a merit as the additions on the basis of which the penalty was levied has been deleted by tribunal in quantum assessment. Therefore, the delay of 876 days in filing all the appeals is condoned. Verdict Delay of 876 days condoned
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