Akshaykumar Lathiya Vs ITO (ITAT Surat)
ITAT Surat condoned the delay of 159 days in filing of an appeal as delay in filing appeal is not intentional nor deliberate and assessee was prevented by sufficient reason for not filing an appeal on time.
Facts- This appeal by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) for the Assessment Year (AY) 2017-18. CIT(A) confirmed the action of Assessing Officer in making addition of Rs.36.00 lacs under section 69A on account of cash deposit during demonetization period and taxed the additions under section 115BBE @ 77.25%. Notably, there is a delay of 159 days in filing of an appeal before the Tribunal.
Conclusion- Held that delay in filing appeal is not intentional nor deliberate and that the assessee was prevented by sufficient reason for not filing appeal before the Tribunal on time. Ld. AR of the assessee also submitted that while filing the appeal before the ld. CIT(A), the assessee, though the has given e-mail ID but opted “NO” on the option of service of notice through e-mail. Considering the overall facts and circumstances of the case that the delay is only of 159 days which seems to be not intentional or deliberate, therefore, keeping in view the principle that when technical consideration are kept against the cause of substantial justice, the cause of substantial justice may be preferred. Thus, the delay in filing appeal is condoned.
