INCOME TAX ACT, 1961

Section 253

Appeal (Tribunal) - Delay of 52 days - Condonation of -

Assessee filed appeal with a delay of 52 days before this Tribunal and filed a petition for condonation of delay. Assessee submitted that there was sufficient cause for not filing the appeal before the stipulated time. Assessee filed appeal against the order of assessment before CIT(A) on 29-4-2016 manually within the period of limitation. Commissioner (Appeals) issued a show cause notice on 30-11-2018 pointing out that the assessee had not filed the appeal electronically. Assessee filed appeal electronically on 25-7-2019. CIT(A), however, found that filing of appeal electronically was mandatory, therefore, he dismissed the appeal. Held: This Tribunal was of considered opinion that whatever might be reason for filing appeal manually, now assessee filed appeal electronically on 25-07-2019. Assessment proceeding before AO and CIT(A) is a judicial proceeding as provided under Section 136. Moreover, the very object of proceeding before income-tax authorities is to compute the taxable income, levy tax thereon as per law and collect the same as per procedure prescribed for collection of tax. An effective appeal remedy is provided under section 246A therefore, merely because there was a technical flaw or violation of not filing appeal initially by electronically which was admittedly complied with by assessee subsequently on 25-7-2019, appeal of assessee could not be thrown away. Accordingly, delay in filing the appeal electronically was condoned.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2013-14

SUBSCRIBE FOR FULL CONTENT