Top Stories 141 Days Delay in Filing Income Tax Appeal due to Mistake in Filing Appeal Manual Mode: Kerala HC Directs to Condone Delay [Read Order] The court viewed that the requirement of filing an appeal in online form was introduced only on 1.3.2016 By Yogitha S. Yogesh – On March 18, 2024 3:20 pm – 3 mins read The Kerala High Court directed the Income Tax Appellate authority to condone a delay of 141 Days in Filing an Income Tax Appeal as the delay was due to a mistake in filing the appeal manual mode. The court viewed that the requirement of filing an appeal in online form was introduced only on 1.3.2016.
The appeal was filed manually on 18.4.2016, therefore It was found that the mistake in filing the appeal in the manual mode constituted sufficient cause for condonation of delay in filing the appeal. Aluva Co-Operative Agricultural and Rural Development Bank Ltd, the petitioner was aggrieved by the order of assessment under the provisions of the Income Tax Act, 1961 and filed an appeal before the Commissioner of Income Tax ( Appeals ), the 2nd respondent on 18.4.2016. Realising that the appeal has to be filed online, the petitioner filed an appeal along with an application for condonation of delay specifically mentioning that due to a genuine mistake, the appeal had been filed in manual form before the 2nd respondent and seeking to condone the delay of 141 days in filing the appeal. The 3rd respondent has, however, dismissed the application for condonation of delay.
The counsel appearing for the petitioner submitted on the strength of the judgments of the Supreme Court in Collector Land Acquisition v. MST Katiji and in N.Balakrishnan v. M. Krishnamurthy to contend that when there is a reasonable explanation in support of the application for condonation of delay, a highly strict approach could not be adopted and the power to condone the delay should have been exercised in favour of the petitioner in the facts and circumstances of the case.
The Standing Counsel appearing for the Income Tax Department submitted that the petitioner is well aware that the appeal had to be filed online and not before the Commissioner of Income Tax (Appeals) in manual form. It was submitted that since the petitioner has not filed an appeal before the competent authority, it should be taken that there was no appeal filed and therefore, the petitioner had correctly sought for condonation of delay while filing the appeal before the 3rd respondent on 3.11.2016. Justice Gopinath P observed that the only mistake that was committed by the petitioner was that he had filed an appeal in manual form instead of filing it in online form. Immediately on coming to know the mistake, the petitioner filed an online appeal on 3.11.2016 along with an application for condonation of delay of 141 days which is a delay considering the date of the assessment order and the date of filing of the appeal in the online form.
The court viewed that the requirement of filing an appeal in online form was introduced only on 1.3.2016. The appeal filed manually in this case was filed on 18.4.2016, therefore It was found that the mistake in filing the appeal in the manual mode constituted sufficient cause for condonation of delay in filing the appeal. While allowing the appeal, the court quashed the order and restored the the file of the 3rd respondent (to whom it has now been transferred). The 3rd respondent shall consider the appeal as one filed within time taking into consideration the date of filing of the appeal in manual form as the date of filing of the appeal and shall dispose of the appeal under law.