No Evidence to justify delay in Filing Appeal: ITAT refuses to Condone Delay [Read Order]

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The Income Tax Appellate Tribunal (ITAT), Delhi bench refused to condone the delay of appeal filed in the absence of evidence or reason to justify the delay.

Shri Kanav Bali, Sr. DR appeared for the respondent whereas none appeared for the appellant.

The appellant, Shri Abdul Hakeem challenged the order of the Commissioner of Income Tax (Appeals), Aligarh [‘CIT(A)’ in short] dated 30.10.2017 confirming the additions of Rs.10,19,100/- on account of cash deposits. 

The assessee has filed the appeal belatedly about 14 months and 10 days without any explanation to justify the delay.

It was clear that the condonation of delay is an exception and should not be used as an anticipated benefit. The delay brought by the assessee was very long for which no justification is available on record. In the absence of any reasonability of explanation towards delay, the Tribunal can’t condone the delay.

It was viewed by the Tribunal that the assessee is a habitual defaulter and has neither cared to attend before the Assessing Officer nor before the CIT(A) in total disregard of the statutory notices. The assessee has simply filed the appeal before the CIT(A) and has gone into slumber. A Coram of Shri Chandra Mohan Garg, judicial member &Shri Pradip Kumar Kedia, accountant member observed that the assessee has not appeared before the Tribunal to prove its case and declined to entertain the request of the assessee for condonation of delay. The appeal of the assessee is dismissed ex-parte.

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