ITAT dismisses Appeal stating delay of 1070 days on lack of prima facie Bonafideness [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chennai bench consisting of Mahavir Singh, Vice President and G Manjunatha, Accountant Member dismissed appeal stating delay of 1070 days on lack of prima facie bonafideness.

The appeal filed by the assessee,M/s. Balaji Autos,was time barred by 1070 days, for which, a petition for condonation of delay in filing of the appeal along with Affidavit explaining the reasons for delay, has been filed by the assessee.

The Counsel for the assessee, Yeshwanth Kumar referring to petition filed by the assessee submitted that, the order of the Commissioner of Income Taxdated 24.05.2019 was not received by the assessee and only while filing appeal on 24.03.2022 before the Commissioner of Income Tax against the order passed under 143(3) and 147 for the assessment year 2014-15 in the e-filing portal, the assessee came to know that the order of the Commissioner of Income Tax on the appeal against the assessment order u/s. 143(3) was passed on 24.05.2019.

 Further, the learned AR submitted that from 24.03.2022 which is the date on which the passing of the order was first known to the assessee, the delay was only 35 days. The assessee did not receive the order of Commissioner of Income Tax. The copy of the order of the Commissioner of Income Tax uploaded in the e-filing portal was not properly readable. Since, the assessee did not receive a copy of the order of the Commissioner of Income Tax (Appeals) physically, the assessee approached the office of the Commissioner of Income Tax (Appeals) to get a clear copy of the order.

After several visits, the assessee was informed that since the appeal before the first appellate authority has become faceless, the office of Commissioner of Income Tax who passed the impugned order, is not operating presently and hence a clear copy true copy of the order was not issued. This leads to a huge delay in filing of the appeal. However, such delay is neither intentional nor to derive any undue benefit, but purely on wrong professional advice and also ignorance of law.

The Tribunal observed that “We have also carefully considered reasons given by the assessee for delay in filing of the appeal. We find that prima facie the reasons given by the assessee, in the affidavit for condonation of delay of 1070 days, seems to be not bona fide.

Further, the reasons given by the assessee in the affidavit does not come under reasonable cause as prescribed under the Act, for condonation of delay.”

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates