In a recent decision, the Chennai Bench of the Income Tax Appellate Tribunal (ITAT) found that a 7-day delay in filing an appeal might be excused since the CA was preoccupied with income tax and GST compliance.
Chennai ITAT has made the observation, when appeals were preferred to it by the taxpayer, as against the different orders of the Commissioner of Income Tax (Appeals), Chennai, in ITA No.320/17-18, 319/17-18 & 318/17- 18, dated 27.09.2019, 09.10.2019 & 27.09.2019, wherein the assessments were framed by the ACIT, Central Circle, Madurai, for the assessment year 2016-17 u/s.143(3) of the Income Tax Act, 1961, vide orders dated 29.12.2017, 28.12.2017 & 29.12.2017.
The Chennai ITAT noted at the beginning that the appeals were 9 days late, and from Form 36, that the decision of CIT(A) was received on 19.10.2019, whereby the appeal was to be lodged on or before 18.12.2019, but was actually filed on 27.12.2020.
The ITAT Bench, composed of Shri Mahavir Singh, the Vice President, and Shri G. Manjunatha, the Accountant Member, held: We see that the delay is very small and the cause seems to be that the assessee had requested his Chartered Accountants to file the appeal but that because of filing of Income returns and GST returns, the Chartered Accountants had filed the appeal with a delay of 9 days. We excuse the assessees’ very slight delay in submitting these appeals and accept the appeals for adjudication because of it.
| Case Title | Shri V.V.V.R. Thendral vs ACIT |
| Citation | ITA No.: 3427/CHNY/2019 |
| Date | 11.01.2023 |
| Appellant by | Shri G. Sekar,Shri S. Sashank Srivatsan |
| Respondent by | Shri R. Mohan Reddy |
| Chennai ITAT | Read Order |
