Case Law Details
Nileshkumar Chhaganbhai Vasoya Vs ITO (ITAT Surat)
In the case of Nileshkumar Chhaganbhai Vasoya Vs ITO, the Income Tax Appellate Tribunal (ITAT) Surat addressed the issue of condoning the delay in filing an appeal. The appellant was seeking relief for a delay of 244 days due to being a common man unfamiliar with tax proceedings. However, the ITAT held that the legal illiteracy of a common man cannot be an excuse and refused to condone the delay.
The tribunal noted that the appellant’s argument for condonation of delay was due to his unfamiliarity with tax proceedings. However, the ITAT opined that such an excuse could not be a valid and reasonable ground for condoning a delay in filing an appeal before the Tribunal.
The ITAT’s decision relies on the premise that ignorance of the law or a lack of understanding of legal proceedings does not constitute a ‘sufficient cause’ for delay. It emphasized that upon passing the order, immediate intimation was given by way of email and SMS to the contact details provided by the appellant, making him sufficiently aware of the order and the subsequent legal procedures.
The ruling underscores the importance of adhering to legal timelines and the responsibility of individuals to seek appropriate advice when engaging in legal proceedings. It also underlines the principle that ignorance or illiteracy of the law is not an excuse. This case is a stark reminder to all taxpayers to be prompt in taking legal actions and be familiar with the legal proceedings involved.
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