Delay in filing appeal condoned as assessee was in Jail: ITAT condones the delay

This appeal is filed by the assessee with delay of 306 days and the delay was explained by way of petition for condonation of delay supported with the affidavit by the assessee. The reason for delay is stated to be that the assessee was taken into custody and sent to Central Jail, Tihar from 10.02.2019 till 15.05.2020 and the ex-parte order of the ld. CIT (Appeals) was up-loaded on the IT portal on 22.10.2019.

It was further stated that the assessee was released from prison during the tenure when the entire country was in lock-down due to Covid 19 and the appellant was not aware of the order of the ld. CIT (Appeals). It is stated that assessee came to know about the order of the ld. CIT (Appeals) only in the month of September, 2020 when he consulted the Chartered Accountant and on becoming aware of the order of the ld. CIT (Appeals) the assessee took necessary steps to file appeal and ultimately he could file the appeal on 24.10.2020 before the Tribunal.

Therefore, the ld. Counsel for the assessee submits that assessee was prevented with reasonable cause in filing the appeal before the Tribunal and there is no willful default by the assessee in filing the appeal.

On hearing both the sides, ITAT observed that there is reasonable cause in not filing the appeal in time as the assessee was earlier in prison for almost a year and he was released during the mid of the pandemic Covid-19 i.e. May, 2020 and there is no willful default in delay in filing the appeal before the Tribunal.

The delay in filing the appeal before the Tribunal was condoned.

For Official Judgment Download PDF Given Below: