Case Law Details
Punjab State Warehousing Vs ITO (ITAT Amritsar)
ITAT Amritsar held that appellant being a government undertaking is required to take necessary permission for filing of an appeal from its head office. Delay in getting the permission resulted into delay in filing of an appeal. Such not intentional or mala fide delay should be condoned.
Facts- The assessee has preferred the present appeal mainly on the ground that CIT(A) has failed to appreciate that there was sufficient cause for delay in filing the appeal from 01.04.2014 to 17.07.2014 before CIT(A). However, the same was not condoned.
Conclusion- The Hon’ble Jurisdictional High Court in case of “Pan India Network V/s State of Punjab’, held that it would be appropriate to reiterate the law laid down by the Hon’ble Supreme Court and by this court that where delay is not intentional or mala fide or the conduct not so negligent as to be unacceptable, Tribunal/Court should generally accept the application for condonation of delay.
In the instant case, the appellant is a government undertaking and required to take necessary permission for filling the appeal from its head office which could not be received in time in spite of several reminders and personal deputation of staff duly supported with an affidavit. In our view, the delay in seeking permission for filing appeal in time from head office was a reasonable cause beyond the control of the appellant and accordingly we hold that the delay was not intentional or mala fide.
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