ITAT condone the delay in appeal filing as delay was in e-filing & not on manual filing

Gemini Iron and Steel (P) Ltd. Vs ITO (ITAT Chennai)

1. This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-6, Chennai, in ITA No.131/CIT(A)-6/2016-17, order dated 03.12.2019. The Assessment was framed by Income Tax Officer, Corporate Ward 2(2), Chennai for the assessment year 2013-14 vide order dated 29.03.2016 U/s 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’).

2. At the outset, it is noticed that this appeal is barred by limitation and delay is of 17 days. When this was pointed out to the ld.counsel, he stated that condonation petition along with The affidavit has been filed stating the reasons. Id.counsel pointed out from the affidavit second page at point 4 that the AR of assessee is a senior person, aged 81 and medically not fit during that period. Hence, he requested that delay be condoned and appeal be admitted. Moreover another reason that CIT(A) has dismissed the appeal un-admitted, for the reason that assessee has filed appeal manually instead of electronically filing is mandatory under the rules. When these facts were confronted to Id. senior Department Representative, she could not controvert the above stated facts. Hence, I condone the delay and admit the appeal.

3. The ld.counsel for the assessee took me through the order of CIT(A) and CIT(A) has dismissed the appeal because the assessee has filed the appeal manually instead of e-filing. Further, the assessee has filed appeal before CIT(A) with a delay of 34 days. According to CIT(A), since no condonation petition was filed, this was another reason for appeal not maintainable.

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