KPTCL and ESCOMS Employees Co-operative Credit Society Ltd Vs ITO (ITAT Bangalore)
ITAT Bangalore held that delay in filing of an appeal due to election code of conduct and ill health of staff is sufficient cause and accordingly condonation of 25 days in filing of an appeal granted.
Facts- Addl/JCIT(A) has dismissed the appeal of the assessee in limine by not condoning the delay of 25 days in filing the appeal before him. Notably, the appellant alleges that the main reason for the delay was due to the election code of conduct and ill health of the staff. Being aggrieved by the order of Addl/JCIT(A), the present appeal is filed.
Conclusion- Bangalore bench of the Tribunal in the case of Karnataka Power Corporation Ltd., Employees Credit Co-op. Society Ltd. has held that there is a sufficient reason in filing the appeal belatedly before NFAC and this sufficient cause should be interpreted to advance substantial justice. Therefore, advancement of substantial justice is a prime factor while considering the reason for delay.
Held that in light of order of the Bangalore Bench of the Tribunal in the case of Karnataka Power Corporation Ltd., Employees Credit Co-op. Society Ltd., which is identical to the facts of present case. I condone the delay of 25 days and restore the matter to the CIT(A) to consider the issues on merits. It is ordered accordingly.
