Non-Consideration of Condonable Delay by ITAT: Kerala HC directs Tribunal to expeditiously dispose of Delay Condonation Application [Read Order]

The Kerala High Court directed ITAT to promptly resolve a Delay Condonation Application overlooked previously. The appellant had challenged a First Appellate Authority order under the Income Tax Act, appealing and filing stay and delay condonation applications before ITAT. The writ petition sought ITAT's direction to consider and decide on the delay condonation application and halt recovery proceedings until then. Initially, the Single Judge dismissed the petition assuming ITAT lacked authority to condone the delay. Arguing for the appellant, Mr. Arjun Raghavan contended ITAT indeed possessed such authority. The Division Bench of Justice A.K. Jayasankaran Nambiar and Justice Syam Kumar V.M instructed ITAT to decide on the delay condonation application within two months, suspending recovery proceedings until then. The writ appeal was allowed, overturning the Single Judge's ruling.