Saurabh Rajnikant Shah Vs ITO (ITAT Rajkot)
The Income Tax Appellate Tribunal, Rajkot, heard the assessee’s appeal for Assessment Year 2019-20 against the order of the Commissioner of Income Tax (Appeals) dated 29.09.2025 arising from an assessment order passed under Section 143(1) of the Income-tax Act, 1961 on 16.11.2019.
At the outset, the Tribunal considered an application for condonation of a 71-day delay in filing the appeal before the Tribunal. On examining the affidavit filed by the assessee and finding mitigating circumstances, the Tribunal condoned the delay.
The Tribunal also considered the delay in filing the appeal before the Commissioner (Appeals), which was stated to be 1,987 days. According to the assessee’s affidavit, after excluding the period from 15.03.2020 to 30.05.2022 pursuant to the Supreme Court’s orders relating to the COVID-19 pandemic, the remaining delay was 1,087 days. The assessee explained that TDS had been deducted by the employer but not deposited with the Central Government. The employer repeatedly informed the assessee that the amount would be deposited later, leading the assessee to wait. The assessee also stated that, after obtaining legal advice, a response was submitted through the “response to outstanding demand” facility, without being aware that an appeal was required. The affidavit further stated that the delay resulted from reliance on tax advisers and legal advice, that the Commissioner (Appeals) had condoned delay in the assessee’s own case for Assessment Year 2020-21 involving the same issue, and that there was no mala fide intention. Reliance was placed on decisions including Rafiq v. Munshilal, Concord of India Insurance Co. Ltd., Collector, Land Acquisition v. Mst. Katiji, and Improvement Trust.
