Delay can’t be condoned in the absence of Sufficient Cause: ITAT [Read Order]

Condonation on delay in filing an appeal in the absence of sufficient cause was dismissed by the Income Tax Appellate Tribunal (ITAT), Pune bench.

The appeal filed was time-barred by 1103 days and the assessee has filed an affidavit explaining the reasons for the delay.  The appellant failed to substantiate the cause of the huge delay that occurred in filing the appeal. Further contended that the assessee was confused regarding the correct course of action. The respondent submitted that the delay of 1103 days which is about 3 ½ years should not be condoned since the assessee failed to represent even after sufficient opportunities were given.

The Tribunal observed that the assessee has not appeared before the CIT(A), wherein a total of eight opportunities were provided and failed to submit the reason for non-appearance even before the first appellate authority.  

The Tribunal comprise Shri R S Syal, Vice President and Partha Sarathi Chaudhury, JM observed that the assessee has not given any genuine reasons for the delay in filing the appeal and held that the delay of 1103 days cannot be condoned simply because of the reasons that the assessee was confused regarding the course of action which he was supposed to take.

 The Tribunal declined the condone for delay of 1103 days and without going into the merits of the case dismissed the appeal of the assessee as barred by limitation. The appellant was represented by Shri M.K. Kulkarni and the respondent was represented by Shri M.G. Jasnani.  

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