ITAT
dismissed assessee’s appeal merely on a technical ground that there was a delay
of 883 days in filing the said appeal. The Hon’ble High Court observed that the
assessee had instructed the concerned Chartered Accountant to present the
appeal but it couldn’t be presented in time on account of oversight of the
office boy. Though the affidavit of the office boy was not filed at the time of
hearing, the same was filed before the decision of the ITAT. The Hon’ble High
Court was of the view that unintentional delay in filing of appeal must be
viewed liberally and appeals must be decided on merits rather than on technical
aspects. It was held that the ITAT ought to have taken into account the said
affidavit and minor discrepancy in the name of office boy should not be fatal
to the main cause. Accordingly, the matter was remanded to the ITAT to
reconsider the issue after taking into account the affidavit of the office boy.
[MAHENDRA
AMBALAL PATEL - TAX APPEAL NO.1584 of 2011 - GHC]
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