Assessee should be Vigilant in Appeal Proceedings, Complete Reliance on CA / Consultant not a ground to condone Delay of 2172 Days: ITAT [Read Order]
![Assessee should be Vigilant in Appeal Proceedings, Complete Reliance on CA / Consultant not a ground to condone Delay of 2172 Days: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Assessee-Appeal-Proceedings-CA-Consultant-condone-Delay-ITAT-taxscab.jpeg "Assessee should be Vigilant in Appeal Proceedings, Complete Reliance on CA / Consultant not a ground to condone Delay of 2172 Days: ITAT [Read Order]")
The Income Tax Appellate Tribunal (ITAT), Pune bench has held that the complete reliance on the Chartered Accountant/Consultant cannot be a ‘reasonable cause’ for condoning the delay of 2172 days and the assessee shall be vigilant during the appeal proceedings. The last date of filing appeal before this Tribunal is on 06-11-2012, but however, the assessee, Shri Ravindra Joma Bhagat,...
The Income Tax Appellate Tribunal (ITAT), Pune bench has held that the complete reliance on the Chartered Accountant/Consultant cannot be a ‘reasonable cause’ for condoning the delay of 2172 days and the assessee shall be vigilant during the appeal proceedings.
The last date of filing appeal before this Tribunal is on 06-11-2012, but however, the assessee, Shri Ravindra Joma Bhagat, filed the same on 18-10-2018 causing delay of 2172 days. The assessee contended that because of advice from his Chartered Accountant that an appeal could not be filed before the ITAT and the same was existed for A.Y. 2009-10 also. Further, he stated that due to his complete reliance upon his Chartered Accountant/Consultant caused delay which is bonafide. Further, he sought opinion of another Income Tax Counsel who advised to file appeal instantly before the Tribunal and the delay caused which is not deliberate nor intentional.
A bench comprising Shri Inturi Rama Rao (Accountant Member) and Shri S.S. Viswanethra Ravi (Judicial Member) observed that this appeal was filed through Advocate later on the said Advocate withdrew his vakalat vide this letter dated 11-07- 2022. The ld. DR vehemently opposed the reasons explained by the assessee in his affidavit. We note that the delay of 2172 days are abnormal and the assessee could not explain reasons which really prevented the assessee in filing appeal in time before the ITAT except stating that due to advice of his Chartered Accountant/Consultant, in our opinion is not reasonable cause which really prevented the assessee in filing the appeal in time. The assessee must be vigilant in prosecuting his case but no such indulgence shown by the assessee in prosecuting his case. Therefore, the reasons as explained by the assessee in his notarized affidavit are not acceptable and are rejected. Thus, the delay of 2172 days is not condoned.”
To Read the full text of the Order CLICK HERE
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