Seema Goel Vs CIT(Appeals) (ITAT Delhi)
Inadvertent Error in Form 35 to seek condonation Can’t Kill Appeal -30-Day Delay Not Fatal – ITAT Delhi Sends Appeal Back for Fresh Hearing
The grievance of Assessee was that CIT(A) dismissed her appeal on the ground that there was a delay of 30 days in filing Form 35 & no explanation for condonation was filed.
Assessee submitted that in Form 35, by inadvertent mistake, she had ticked “No” in the column for delay though in fact there was a short delay of 30 days. CIT(A) did not provide her any opportunity to explain the reasons for delay & straightaway dismissed the appeal as time-barred. Further, even after dismissing the appeal for want of condonation, CIT(A) went into the merits of additions & disallowances made by AO, which was beyond jurisdiction once the appeal was dismissed in limine.
Tribunal observed that inadvertent mistake in Form 35 could not take away the right of appeal. The correct approach for CIT(A) was to ascertain whether there was actual delay, seek explanation from Assessee, and then decide condonation on merits. Since CIT(A) failed to do so, Tribunal restored the appeal back to CIT(A) with direction to consider explanation for delay, if any, in accordance with law, after providing adequate opportunity of hearing.
