The Income Tax Appellate Tribunal (ITAT), Jaipur bench has held that a huge delay in filing of income tax appeal cannot be condoned on mere ground of “sympathy” under the provisions of the Income Tax Act, 1961.
The assessee, M/s Girraj Prasad Shambhu Dayal was aggrieved by the order of the first appellate authority dismissing the appeal on ground of delay of 669 days for filling this appeal. The assessee contended that the condonation of petition supported by an affidavit signed by the partner of the firm.
In this case, the order under challenged is passed on 18.03.2019 by the ld. PCIT under section 263 of the Act. The then counsel died on 15.08.2020. The partner of the firm dealing the tax affairs of the firm died on 07.09.2020. Therefore, the other partner was not aware about the legal right available with the assessee firm. The assessee submitted plethora of judgment and argued vehemently that the bench considering the various judgement relied upon in his submission may consider the petition for condonation of delay in bringing this appeal.
Shri Sandeep Gosain, JM & Shri Rathod Kamlesh Jayantbhai, AM observed that there do not exist reasonable cause for not bringing the appeal in time.
Noting that period is not satisfactorily explained not only that even at the time of filling the first appeal against the order passed consequent of the order of the proceeding challenged before us is filed then at that time also why the appeal under challenge was not filed simultaneously, the Tribunal held that there is no support of the advice received that the assessee has received later received the advice to file the appeal with an inordinate delay so the ld. AR of the assessee did not support his case on.
Upholding the order of the first appellate authority, the Tribunal held that “However, there is nothing on record in support of the prayer so taken by the assessee, thus the contentions raised before us remain unsubstantiated, we are unable to accede to the request of the assessee for condoning the delay. The delay cannot be condoned merely because the assessee’s case calls for sympathy or merely out of benevolence. For the exercise of discretion in condoning the delay, it must be established beyond the shadow of doubt that the assessee was diligent and was not guilty of negligence on its part. It is not a matter of delay of few days rather the delay has happened for 669 days. Therefore, it is incumbent on part of the assessee to come forward and explain the circumstances which prevented him from filing the appeal in time at all the three points of time.”
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