Template Description

This template is designed for filing an application for the condonation of delay in submitting an appeal before the Income Tax Appellate Tribunal (ITAT) due to lack of knowledge of the fact of dismissal of appeal as the order was never served on e-mail address email id. It is 3-page MS word document, mandatory for taxpayers who have missed the statutory deadline to file an appeal against an order passed by the Commissioner of Income Tax (Appeals) [CIT(A)]. The intended audience includes individuals, businesses, tax professionals, and legal practitioners.

Understanding the Affidavit - Application for condonation of delay in filing the appeal before ITAT

What is Application for Condonation of Delay?

An "Application for Condonation of Delay" is a formal request made to a court or tribunal asking for the condonation (forgiveness or pardon) of a delay in filing a legal document or appealing a case beyond the prescribed time limit. This application is typically submitted when a party fails to meet the statutory deadline for a legal action, such as filing an appeal, petition, or any other procedural requirement.

Procedure for Filing Application for Condonation of Delay:

Draft the Application: Begin with the title and the tribunal’s jurisdiction. Mention the ITA number, assessee’s name, address, and the respondent’s details.

State the Reason for Delay: Clearly explain the reasons for the delay in filing the appeal. Provide factual details, such as non-receipt of the CIT(A)’s order, and the discovery date of the order.

Document the Compliance: List all the communications and notices exchanged during the original appeal process before the CIT(A). Attach relevant dates and the response given to each notice to demonstrate compliance.

Explain the Sequence of Events: Highlight the discovery of the CIT(A)’s order and the subsequent actions taken. Detail how the appeal was filed immediately upon discovering the order to show due diligence.

Prayer Clause: Request the ITAT to condone the delay and accept the appeal. Emphasize the merit of the case to justify the request for condonation.

Affidavit: The assessee must solemnly affirm that the details provided in the application are true to the best of their knowledge. Sign and notarize the affidavit to validate the application.

Conclusion:

Filing an application for condonation of delay is a critical step in ensuring that a taxpayer's appeal is heard, even if filed late. This template assists in presenting a well-structured and legally sound application, increasing the likelihood of the Tribunal granting the condonation and accepting the appeal for hearing. Proper documentation, along with a clear and compelling explanation for the delay, is essential for a successful condonation request.