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Facts
The assessee filed multiple appeals against a common order by the CIT(A), which stemmed from an assessment order passed under Section 153C r.w.s 143(3) for Assessment Years 2011-12 to 2015-16. The appeals were filed with a delay of approximately 157 days, and the assessee sought condonation of this delay, citing issues related to e-filing and waiting for the acceptance to submit physical documents.
Held
The Tribunal, proceeding ex-parte due to the assessee's repeated adjournments and non-appearance, found the explanation for the 157-day delay in filing the appeals to be unacceptable. Consequently, all appeals preferred by the assessee were dismissed as being barred by limitation.
Key Issues
Whether the assessee's explanation for the delay of 157 days in filing appeals before the Income Tax Appellate Tribunal constituted sufficient cause for condonation of delay.
Sections Cited
153C, 143(3), 253
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Income Tax Appellate Tribunal, “E” BENCH, DELHI
Before: MS. MADHUMITA ROY & SHRI NAVEEN CHANDRA
These bunch of appeals filed by the assessee are directed against the common order dated 26.09.2022 passed by the Ld. CIT(A)-28, New Delhi, arising out of the common Assessment Order dated 24.12.2018 passed by the ACIT,CC-13, under Section 153C r.w.s 143(3) of the to 1354/Del/2023 M/s Mahashiv Metals & Alloys Pvt. Ltd. (AY: 2011-12 to 2015-16)
Income Tax Act, 1961 (hereinafter referred to as 'the Act') for Assessment Years 2011-12 to 2015-16.
At the time of hearing of the matter none appeared on behalf of the assessee. It appears from the records that previously on very many occasions whenever the matter was fixed for hearing the assessee sought for adjournment. Thus, having no other alternative we have proceeded to deal with the matter ex-parte on the basis of records.
It appears from the file that these bunch of appeals are barred by limitation for about 157 days and the registry had, therefore, sent notice to the assessee to remove such defect by filing an application for condonation of delay. Thereafter, the assessee filed an application for condonation of delay in respect of each of the appeals, contents whereof is as follows:
“1. That the appellant is filing an appeal against the order of Ld. Commissioner of Income Tax (Appeals), CIT (Appeals) - 28, Delhi dated 26/09/2022 before the Hon'ble Income Tax Appellate Tribunal, New Delhi. According to the statutory provisions contained in section 253 of the Income Tax Act, 1961, the appeal has to be filed within sixty days of service of order of learned Commissioner of Income Tax (Appeals).
2. That in the instant case, the first appellate order was served to the appellant on 26/09/2022 and the appellant has filed appeal electronically on e-filing portal before your honour vide acknowledgement number 1669295140, 1669296279, 1669297021, 1669297716 & 1669298473 on 24/11/2022. Therefore, the appeal filed on e-filing portal well in the time i.e., within 60 days and submitted the physical documents on 01/05/2023.
3. That, as per Defect Notice received by the appellant on 15.05.2023 reflecting as "Appeal is time-barred by 157 days".
4. That the appellant has relied upon the message popped up on screen as "In case, size of an enclosure to be uploaded is more than 10 Mb, please to 1354/Del/2023 M/s Mahashiv Metals & Alloys Pvt. Ltd. (AY: 2011-12 to 2015-16) email the same to the concerned bench after acceptance of the e-filing by the bench." after submitting such appeal online.
5. That, after reading the message appeared on the screen as referred under para 4 (supra), the appellant had been waiting for the acceptance by the Bench to submit the documents physically. Therefore, the delay was due to such reason but not intentional.
That it is hereby being requested that submission of document manually the delay within the statutory period of 60 days may kindly be condoned, especially, when there is no willful default in filing the said appeal in time. The appellant would be grateful for this kindness.”
We have heard the Ld. DR and we have perused the explanation rendered by the assessee in support of the delay in filing the appeals before us which is not found to be acceptable and, therefore, the appeals preferred by the assessee are dismissed as barred by limitation. All the appeals preferred by the assessee are thus, dismissed.
All the appeals preferred by the assessee are, thus, dismissed.
Order pronounced in the open court on 31.07.2025