Centre for Management Development Vs ACIT (ITAT Cochin)
Income Tax Appellate Tribunal (ITAT) Cochin Bench has condoned a significant delay of 338 days in an income tax appeal filed by the Centre for Management Development, an educational institution funded by the Government of Kerala. The Tribunal, in its order dated May 30, 2025, criticized the Additional/Joint Commissioner of Income-tax (Appeals) [JCIT(A)] for dismissing the appeal in limine without properly appreciating the reasons for the delay.
The assessee, an autonomous educational institution established in 1979, had its appeal for Assessment Year 2022-2023 dismissed by the JCIT(A) due to the delay. The Centre for Management Development had filed an application for condonation of delay, attributing it to the unfortunate death of their auditor, who was handling their tax matters.
The ITAT, after considering the submissions, found the reason provided by the assessee to be a “sufficient cause” for the delay. The Tribunal emphasized that given the peculiar facts and circumstances, including the death of the auditor, the JCIT(A) should have condoned the delay. Consequently, the ITAT restored the matter to the file of the JCIT(A), instructing them to decide the appeal on its merits after providing a meaningful opportunity of being heard to the assessee. The appeal was thus allowed for statistical purposes, paving the way for a substantive review of the case.
