Asian Resources Limited Vs ITO (ITAT Delhi)
Limitation Starts From Service, Not From Convenience – CIT(A) Directed to Reconsider 42-Day Delay
Assessee filed the appeal before Tribunal with a delay of 474 days. Assessee explained that its business had been closed for several years due to financial stress & that Assessee, being a senior citizen suffering from age-related ailments, could not monitor e-mails, resulting in belated filing. Tribunal observed that as per the Supreme Court ruling in Collector, Land Acquisition Vs Katiji 167 ITR 471, delay supported by a bona fide cause deserves liberal condonation. Accordingly, the delay was condoned.
On merits, Assessee submitted that first appeal was dismissed by CIT(A)/NFAC only because it was filed with a delay of 42 days, whereas Assessee claimed that certified copy of the assessment order dated 31.11.2017 was applied for on 17.01.2018, received on the same day, & appeal was filed on 10.02.2018, thus within limitation reckoned from date of service.
Tribunal held that while limitation begins from service of order, the time taken by the appellate authority in supplying certified copy alone can be excluded; the delay attributable to Assessee in applying for certified copy cannot be ignored. In such a scenario, Assessee was required to file an application for condonation of delay before CIT(A), which was not done. Tribunal restored the matter by granting liberty to Assessee to now file a condonation petition before CIT(A). CIT(A) was directed to consider such application liberally & thereafter decide the appeal on merits after granting opportunity of hearing. Appeal was partly allowed for statistical purposes.
