Delay in filing appeal must be condoned if the same is technical in nature and well explained:

Assessee challenged the Asst. Order before CIT(A) who decided the issue against the assessee vide his order dated 09.01.02. Assessee preferred second appeal against the said order of CIT(A) and also moved an application u/s 154 before CIT(A). Assessee was granted substantial relief by CIT(A) vide his rectification order dated 17.03.03 and appeal before ITAT came to be withdrawn by the assessee on 10.03.04 since it was not interested in pursuing second appeal for the remaining small portion of disputed addition. Revenue preferred an appeal before ITAT against the rectification order dated 17.03.03 passed by CIT(A) and the same was allowed by ITAT vide order dated 31.03.08. Hence, assessee moved a rectification application before ITAT seeking to revive its previous appeal against order of CIT(A) and the same was dismissed by ITAT vide order dated 15.05.09.Thereafter, assessee filed an appeal before ITAT challenging CIT(A)’s original order dated 09.01.02 and also sought for condonation of delay. ITAT refused to condone the delay of 7 years and 3 months in filing second appeal and dismissed assessee’s appeal. On challenging the said order further, the Hon’ble High Court observed that by virtue of ITAT’s order dated 31.03.08 allowing Revenue’s appeal, the order of CIT(A) dated 09.01.02 came to be revived. After CIT(A) passed a rectification order in favour of the assessee, the assessee was aggrieved by the original order of CIT(A) 09.01.02 only when ITAT passed an order dated 31.03.08. Between 17.03.03 (when CIT(A) passed rectification order) and 31.03.08 (when ITAT reversed such rectification order), assessee had no cause, no reason or no possibility of maintaining an appeal against the original order of CIT(A) dated 09.01.02. It was held that the delay was technical in nature and well explained. Hence, the order of the ITAT was reversed, delay in filing the appeal before ITAT was condoned and the matter was remanded to ITAT for deciding the same on merits.

[UMAKANT  LEASING AND FINANCE PVT. LTD. - TAX APPEAL NO.1550 of 2011 - GHC]