The Raipur bench of Income Tax Appellate Tribunal (ITAT) recently held that a huge delay of 1563 days for filing an appeal could not be attributed to a chartered accountant.
Assesee Shyam Sundar Agrawal was the Proprietor of Vishnu Shellac Factory. Assesee filed the appeal against the orders passed by the Assessing officer under Section 144/147 of the Income-tax Act, 1961 before the Commissioner of the Income Tax Appeal. On a perusal of the record appeals are time-barred by 1563 days.Assesee explained the reason for delay in filing the appeals. But the authorities did not find any merit in that explanation. Against the order of the authority assesee filed an appeal before ITAT.
Sunil Kumar Agrawal, Shailesh Agrawal,Shyam Sunder Agrawal, are appeared for the assessee
Piyush Tripathi advocate appeared for the revenue.
Counsel for the assessee submits that the delay in filing of the present appeals had occasioned because regular counsel of the assessee, Shri Shailesh Agrawal due to the ill-health of his father could not properly attend to his work. Due to that, the counsel could not properly guide the assessee as regards preferring of the appeals within the stipulated time period before the Tribunal.
Counsel for the revenue contented that “considering the past conduct of the assessee appellant the inordinate delay of 1563 days did not merit to be condoned.”
After considering both contention the single bench of the ITAT Ravish Sood (Judicial Member) dismissed the appeal and observed that “Delay of 1563 days cannot be simply condoned on the basis of the unsubstantiated claim of the assessee that the same had occasioned on account of failure on the part of his regular chartered accountant in properly guiding him as regards filing of the appeals before the Tribunal” Further the bench determined that the assessee had failed to come forth with any good and sufficient reason that would justify condonation of the substantial delay involved in preferring of the captioned appeals.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
