Institute of Nephrourology Vs DCIT (ITAT Bangalore)
ITAT Bangalore held that delay of more than 5 years in filing of an appeal before CIT(A) condoned as reason for delay found to be genuine. Accordingly, order of CIT(A) quashed and matter restored back to CIT(A).
Facts- These two appeals are filed by Institute of Nephrourology (the assessee/appellant) for the assessment years 2014-15 & 2016-17 against the appellate order passed by the National Faceless Appeal Centre, Delhi (NFAC) [CIT(A)]. CIT(A) has dismissed the appeals filed by the assessee which was delayed by 5 years 19 days for AY 2014-15 and appeal for AY 2016-17 delayed by 1115 days and delay was not condoned. Therefore, the appeal for both the years was not admitted by the CIT(A) and dismissed in limine.
Conclusion- Held that in this case the advise of the professional not to file the appeal and subsequently the advise of the other professional to file an appeal is clearly the trigger point of the delay. The reason given by the assessee appears to be genuine, bona fide and accordingly we are of the view that the delay not condoned by CIT(A) holding that there is no sufficient cause is not sustainable. Accordingly the order of CIT(A) in not admitting the appeal of the assessee is quashed as he is not correct in holding that there is no sufficient cause in filing of appeal late before him for 5 years and 19 days. Therefore, as we have already decided the issue of admission of appeal by condoning the delay, now the appeal is restored to the file of the ld. CIT(A) with a direction to decide the appeal on its own merits.
