ITAT refuses to Condones delay of 1315 days in filing appeal in the absence of reasonable cause [Read Order]

The Pune Bench of the Income Tax Appellate Tribunal ( ITAT ) refuses to condones delay of 1315 days in filing appeal in the absence of reasonable cause.

The ITAT bench comprising of Shri S S Viswanethra Ravi, judicial member  and  Shri G D Padmahshali, accountant member 

Janata Urban Co-op. Bank Ltd., the appellant filedan appeal with a delay of 1315 days and an affidavit was filed to condone the said delay.  The assessee received the impugned order on 29-05-2017 and the appeal should be filed mandatorily within 60 days, however, the present appeal was filed on 04-03-2021. 

Rupali C. Bulunge, General Manager representingthe assessee, who deposed the affidavit stated that there was only 685 days delay and the remaining delay is because of the impact of the deadly virus.  All the staff either left the services or were transferred to their native villages where a branch of the assessee is located.  The assessee was not having any expertise in banking and the head office also could not give sufficient feedback about the Income Tax filing procedure of filing appeals before higher authorities. 

Shri Ramnath P. Murkunde appeared for the department and submitted that the impugned order was passed in 2017, and the appeal was filed in 2021.  The assessee has filed a return of income which clearly shows that the assessee is supported by professionals having expertise in Income Tax procedures.  The department vehemently argued the delay of 1315 days cannot be condoned as the assessee failed to explain the reasons for the delay on day to day basis.

The ITAT bench comprises Shri S S Viswanethra Ravi, judicial member and  Shri G D Padmahshali, accountant member the assessee did not show the reasons for the delay on day to day basis as it is required under law but stated that the head office of the assessee could not get sufficient feedback about the Income Tax filing procedures and the appeal was not filed due to for want of knowledge of legal procedure cannot be acceptable.

The Tribunal observed that the assessee failed to show reasonable cause which prevented the assessee from filing the appeal in time.  The delay of 1315 days is not condoned and the appeal of the assessee was dismissed.

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