INCOME TAX APPELLATE TRIBUNAL RULES, 1963

Rule 24

Appeal (Tribunal) - Condonation of delay in filing rectification application - Sufficient cause explained by assessee -

Appeal of assessee was dismissed for want of prosecution as on the date of hearing none appeared on behalf of assessee nor any adjournment application was filed. Vide Miscellaneous Application, assessee sought to recall the order of ITAT. Assessee also explained the reason for not filing the Miscellaneous Application within six months from the end of the month in which the order was passed. Assessee's plea was that previous tax consultant had not attended his tax matter satisfactorily and new tax consultant has obtained various documents, these circumstances and his ill health caused delay in filing appeal against ex-parte order which was passed on account of non-prosecution. Held: After taking into consideration the facts narrated by the assessee supported by an affidavit/documents, it appeared that there was reasonable cause for non-appearance and delay in filing the Miscellaneous Application against ex-parte order passed on account of non-prosecution. Therefore, in view of rule 24 of Income Tax Appellate Tribunal, 1963, delay in filing Miscellaneous Application was condoned.

Relied:Dolphin Metal (India) Ltd. v. ITO, Ward- 1(4) (Special Civil Application No 7163 of 2019 dl 16-2-2021).