The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the delay in filing an appeal can’t be condoned when the assessee failed to explain the cause.
The Appellant was represented by Sh. K. Sampath & Sh. V. Rajkumar and the Respondent were represented by Sh. Om Prakash.
The assessee, M/s Brijesh Charitable Trust has filed an application seeking condonation of delay without any affidavit. The reason shown by the assessee was while preparing for the filing of appeals against orders passed by the Commissioner (Appeals) in the proceedings arising out of order passed by the Assessing Officer under section 154 of the Act, the counsel for the assessee had advised that it was necessary to challenge the orders passed by learned Commissioner (Appeals) in quantum proceedings.
It was submitted that the delay in filing of appeal was attributable to the time taken in the collateral proceedings for the closure of the case and submitted that the delay in filing the appeal was not due to any deliberate negligence on the part of the assessee.
It was observed that the appeals have been filed with an inordinate delay of more than 10 years and the right to appeal under the Income Tax Act was a statutory right, where Section 253(1) permits the assessee to file an appeal before the Tribunal against orders specified therein. Sub-section (3) to section 253 prescribes the period of limitation of 60 days for filing the appeal before the Tribunal.
Shri Saktijit Dey, judicial member observed that the assessee has miserably failed to explain the cause of delay satisfactorily thereby the delay cannot be condoned and the appeals are dismissed.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
