Legal Illiteracy of Common Man not an Excuse: ITAT refuses to Condone Delay in Filing Appeal [Read Order]

The Surat Bench of Income Tax Appellate tribunal (ITAT) has refused to condone the delay in filing the appeal holding that the legal illiteracy of common man could not be treated as an excuse.

 The present appeal had been filed by assessee Nileshkumar Chhaganbhai Vasoya on 27/01/2023. The Registry of this bench has issued defect memo, intimating the assessee about the delay of 244 days in filing the appeal. The assessee had filed an application for condonation of delay. The assessee in his application had contended that he was a common man and not well-versed with the tax proceedings and that he was not aware about passing of order and was told by his counsel.

None appeared despite waiting for sufficient time and making repeated calls for physical hearing. Neither, anybody appeared nor filed any application for adjournment on behalf of assessee,

Vinod Kumar, who appeared on behalf of the revenue submitted that the assessee had not shown any sufficient cause for such a long delay of 244 days in filing appeal. The cause of delay as mentioned in the application was not sufficient cause for condoning delay.

He further submitted that the intimation of passing of order was immediately passed on by way of e-mail as well as SMS, on the e-mail and telephone number provided by the assessee while filing appeal before the Commissioner of Income Tax Appeals  (CIT(A)). The assessee had not shown any sufficient cause nor had come forward to explain any other compelling circumstances for filing appeal belatedly. 

A Single Bench of Pawan Singh,(Judicial Member) considering the submission of the revenue and persuading the record carefully held that in the application for condonation of delay, the assessee had casually contended that he was a common man and was not aware,could not be sufficient and reasonable ground for condoning the delay in filing appeal before the Tribunal. Accordingly the appeal was dismissed by the tribunal.

To Read the full text of the Order CLICK HERE

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