“Preferring An Appeal does Not Mean Mere Formally Filing It But Also Taking All The Steps To Effectively Pursue The Appeal”: ITAT Refuses to Condone Delay [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) recently refused to condone the delay and remarked that “preferring an Appeal does not mean mere formally filing it but also taking all the steps to effectively pursue the appeal”

Shri Manoj Kumar Goyal,the assessee was an individual. AO has noted that a search and seizure operation under section 132 of the Act was conducted on the premises of the assessee comprising KDP/MGI Group of cases.. The case of the assessee was selected for scrutiny and thereafter the assessment was framed under section 143(3) and the total income was determined at Rs.1,4461990/- .Aggrieved by the order of the A.O. The assessee carried the matter before the CIT (A), The appeal of assessee was dismissed.

Assessee has filed that appeal which is time barred by 226 days. It has not filed any application seeking condonation of delay nor has explained the reasons for delay in the filing of the appeal.

The Coram comprising of the accountant member Anil Chaturvedi, and the judicial member,Narender kumar choudhary, observed that the matter was listed for hearing on various occasions in the past but on all those dates there was neither any appearance by the assessee or his Counsel or any adjournment application was filed.

 “Preferring an appeal does not mean merely formally filing it but also taking all the steps to effectively pursue the appeal” and dismiss the appeal of the assessee.

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