Medavakkam Vattara Nadargalikkiya Sangam Vs ITO (ITAT Chennai)
ITAT Chennai held that the condonation of delay should not be dismissed for the reason that the appeal filed belatedly is not accompanied by condonation petition. Thus, order set aside and matter remanded back.
Facts- Vide the present appeal, the appellant has mainly contested that Addl/JCIT has erred in not condoning the delay and also dismissing the appeal for non-prosecution. The main grievance of the assessee is that the CIT(A) apart from dismissing the appeal in limine and not maintainable, dismissed the appeal for non-prosecution.
Conclusion- Held that the condonation of delay should not be dismissed summarily for the reason that the appeal filed belatedly is not accompanied by condonation petition. The provisions of condonation under Income-tax Act are para material to Rule 3A of Code of Civil Procedure, 1908 and Order 41 very categorically states that there is no rule prescribed for rejection of memorandum of appeal in a case where the appeal is not accompanied by an application for condoning the delay. If the memorandum of appeal is filed in such appeal without accompanying application to condone appeal, the consequence cannot be fatal. The court cannot regard such appeal as no valid presentation of appeal. In turn, it means if the appellant subsequently files an application to condone the delay is rejected, the same should be taken up along with the already filed memorandum of appeal, only then the courts can treat as lawfully presented. There is nothing wrong, if the courts return the memorandum of appeal as defective and such defect can be cured by the party concerned and present the appeal without further delay.
