The Income Tax Appellate Tribunal (ITAT), Pune Bench refused to condone the delay of 807 days as there was a delay on the ground due to the late filing of an appeal on advice from a consultant.
The present appeal was filed by the assessee, Dilip Manichand Nahar, with a delay of 807 days. The assessee filed a notarized affidavit dated 06-03-2019 and also latest being as an additional affidavit dated 03-08-2022 to condone the said delay by explaining reasons. On perusal of the notarized affidavit dated 06-03-2019, I note that the assessee stated that he received the order passed by the CIT(A), and the time limit for filing the appeal before the Tribunal being 60 days expires on 09-12-2015.
The assessee stated that the Consultant advised him not to file any further appeal before the Tribunal and subsequently, he was properly advised by the experts to file the appeal. The present appeal was filed with a delay of 807 days taking into account the relevant law w.e.f. 01-04-2006 relating to the speculative transaction.
A Single Bench consisting of S S Viswanethra Ravi, Judicial Member observed that “I find that except the reason of advice of Consultant, there was no valid reason given by the assessee which really prevented in filing the appeal in time before this Tribunal. Further, on perusal of the additional notarized affidavit dated 03-08-2022, I note that the assessee reiterated the same explanation which was stated in the earlier notarized affidavit as discussed above. I note that in the second notarized affidavit also the assessee did not show any sufficient cause to condone the delay of 807 days except repeating the same that the appeal was not filed on the basis of the advice of his Consultant.”
“I am of the opinion that the assessee failed to make out a sufficient cause which really prevented the assessee from filing the appeal in time before this Tribunal. The reason explained by the assessee in both the notarized affidavits that the appeal was not filed on the advice of his Consultant does not constitute a sufficient cause to condone the delay of 807 days, thus the reasons stated in both the notarized affidavits are not acceptable and consequently, the delay of 807 days is not condoned” the Tribunal added.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
