Save A Family Plan (India) V. The Deputy Commissioner of Income Tax (Exemptions)

ITA/36/2023

AI Insights

This case involves an appeal by Save A Family Plan (India) against an order of the Income Tax Appellate Tribunal, Cochin, which had dismissed their appeal due to the absence of a cogent reason in the affidavit supporting their delay condonation application. The Tribunal had previously directed the appellant to file a better affidavit, which was not submitted in time, leading to the dismissal of both the delay condonation application and the appeal itself. The High Court of Kerala, upon hearing the matter, found that the appellant's counsel had prepared the affidavit but faced technical difficulties in submitting it during a video conference. The court, considering the circumstances, set aside the Tribunal's earlier order and provided directions for the re-submission and reconsideration of the delay condonation application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797192 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 06-12-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JO JOSEPH
• Assessee Lawyers: ALEXANDER MARKOS; V MARKOS; ABRAHAM MARKOS; ISAAC THOMAS; SHARAD KODANTHARA; JOHN VITHAYATHIL; AIBEL SIBY
• Keywords: Affidavit; Delay condonation; Income tax appeal; Tribunal
• Section: 263

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH WEDNESDAY, THE 6TH DAY OF DECEMBER 2023 / 15TH AGRAHAYANA, 1945 ITA NO. 36 OF 2023 ORDER DATED 03.07.2023 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN, IN ITA NO. 138/COCH/2020 APPELLANT SAVE A FAMILY PLAN (INDIA) AISWARYAGRAM, PARAPPURAM, KANJOOR P O, ERNAKULAM, KERALA, REPRESENTED BY ITS EXECUTIVE DIRECTOR, MR. MELAPPELLY MATHAI MARSHEL., PIN – 683575 BY ADVS. SRI.ALEXANDER JOSEPH MARKOS SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.SHARAD JOSEPH KODANTHARA SRI.JOHN VITHAYATHIL SRI.AIBEL MATHEW SIBY RESPONDENT: THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI, PIN - 682018 BY SRI JOSE JOSEPH,SC THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 06.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: :2: ITA No.36 of 2023 JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. This Income Tax Appeal impugns an order dated 03.07.2023 of the Income Tax Appellate Tribunal, Cochin Bench, Cochin, in ITA No.138/COCH/2020, pertaining to the assessment year 2014-2015 under the Income Tax Act. 2. Shorn of unnecessary factual details, the brief facts necessary for the disposal of this Income Tax Appeal are that the Tribunal, by the impugned order, had dismissed the appeal preferred by the appellant assessee solely for the reason that the affidavit filed in support of the delay condonation application seeking to condone the delay in filing the appeal before the Tribunal did not contain any cogent reasons for the delay occasioned. The Tribunal was of the view that a better affidavit to support the delay condonation application was necessary and, towards that end, had directed the appellant to file a better affidavit in support of the delay condonation application. Apparently, notwithstanding the time granted to the appellant, the said affidavit was not filed, and consequently, the Tribunal proceeded to dismiss the delay condonation application and, thereafter, the appeal itself. :3: ITA No.36 of 2023 3. Before us, it is the submission of the learned Senior counsel Sri.V .Abraham Markose, appearing on behalf of the appellant, that the fresh affidavit as sought by the Tribunal was, in fact, ready to be filed before the Tribunal on the date when the appeal was posted. However, inasmuch as the hearing was through video conference and was a difficulty expressed by the appellant for uploading the fresh affidavit, the affidavit did not reach the Tribunal on the said date. It is stated that the fresh affidavit is ready and can be filed before the Tribunal immediately. 4. Taking note of the said submission of the learned Senior counsel and finding that there would be no prejudice caused to the respondent if there is a fresh consideration of the delay condonation application by the Tribunal, we deem it appropriate to dispose this Income Tax Appeal with the following directions: i. The appellant shall file the additional affidavit explaining the reasons for the delay occasioned in filing the appeal before the Tribunal within two weeks from today. ii. On receipt of the said affidavit, the Tribunal shall consider the application preferred by the appellant for :4: ITA No.36 of 2023 condonation of delay in filing the appeal before the Tribunal within a further period of three weeks after hearing the appellant. iii. To enable the Tribunal to do so, we set aside the impugned order dated 03.07.2023 of the Tribunal. The Income Tax Appeal is disposed as above without answering the questions of law raised. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- DR. KAUSER EDAPPAGATH JUDGE mns :5: ITA No.36 of 2023 APPENDIX OF ITA 36/2023 PETITIONER ANNEXURES Annexure A ASSESSMENT ORDER DATED 30.12.2016 FOR ASSESSMENT YEAR 2014-15 Annexure B ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) UNDER SECTION 263 DATED 29.03.2019 Annexure C APPEAL FILED BEFORE THE INCOME TAX APPELLATE TRIBUNAL DATED 19.03.2020 Annexure D COVERING LETTER DATED 27.05.2020 Annexure E AFFIDAVIT FOR CONDONATION OF DELAY DATED 20.02.2020 Annexure F REVISED ASSESSMENT ORDER DATED 20.12.2019 Annexure G ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 03.07.2023 "