The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the deliberate delay in filing an appeal and depositing of appeal fee under the wrong head would show the irresponsible and noncooperative attitude of the assessee and therefore, the appeal shall be dismissed.
The appellant, M/s Vedika Realty Pvt. Ltd, has filed an appeal before the first appellate authority wherein the same dismissed on ground of imitation.
When the same was filed before the Tribunal, the Tribunal posted the hearing on four occasions i.e. 28.01.2022, 29.03.2022, 15.06.2022 and 16.06.2022 and the notice of hearing dated 29.03.2022 sent to the Assessee at the address given in Form 36, returned back by the postal department with remarks “unclaimed”. Thereafter the notice of hearing for 16.06.2022 was served to the Assessee at its latest address given by the Assessee in its return of income for AY 2015-16 through affixture by the Revenue Department.
Shri Anil Chaturvedi, Accountant Member and Shri N.K. Choudhry, Judicial Member observed that the mere filing of appeal is not sufficient until and unless, it is effectively pursued and prosecuted.
While dismissing the appeal, the Tribunal held that “From the record, orders passed by the authorities below specifically by the Ld. Commissioners and the facts of the case, the conduct of the Assessee apparently appears to be irresponsible and noncooperative because the Assessee has utterly failed to substantiate the delay in filing of the instant appeals. Prima facie appears that the assessee deliberately chosen not to file/accompany the petition for condonation of delay while filing the instant appeals and even otherwise thereafter as well, in spite of knowing the objections by the Registry qua delay in filling of the appeals and non-deposit of Appeal fee in correct ‘Head” failed to do the needful, therefore, in the peculiar facts and circumstance; we are constrained to dismiss the appeals of the Assessee in limine, being filed beyond the limitation period prescribed under the Act and also for not depositing the appeal fees in correct ‘Head”.”
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