Case Law Details
Indian Overseas Bank (Mah) Employees Co-op Credit Society Ltd Vs CIT (Appeals) (ITAT Mumbai)
Assessee filed appeal before the Ld.CIT(A) manually and electronically on 09/12/2019 after a delay of 163 days which was not accepted by the Ld.CIT(A) as no reason was adduced in Form 35. The Ld.CIT(A) dismissed the appeal on the ground that the assessee has failed to explain the delay in filing the appeal and that there was no sufficient cause for the delay. Aggrieved, the assessee is in appeal before ITAT.
Assessee submitted that there was no delay in filing the appeal as intimation under section 143(1) dated 29/06/2019 was served on the assessee on 26/11/2019 and that the appeal in manual form was filed in time on 09/12/2019 (within 30 days). The Ld.AR further stated that the assessee was not aware of the intimation passed under section 143(1) by the CPC on 29/06/2019 and that the communication was received by the assessee only on 26/11/2019 at 6.34 AM via email and the copies of the same has been furnished. The Ld.AR argued that the assessee is a non profit motive co-operative credit society formed by the employees of Indian Overseas Bank Ltd which provides honorary services and there was no wilful delay or gross negligence on the part of the assessee in filing the appeal.
ITAT held that the assessee has not wilfully delayed the filing of appeal and we find that there is no negligence on the part of the assessee, as the assessee has filed appeal manually in time. We find that the reasons mentioned are bonafide and it amounts to sufficient cause for the delay in filing appeal electronically before the Ld.CIT(A). Therefore, in the interest of natural justice, we condone the delay and restore the appeal to the file of the Ld.CIT(A) as the assessee’s case is squarely covered by various decisions.
FULL TEXT OF THE ORDER OF ITAT MUMBAI
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