ANIL PRASAD DAS,PURI, ORISSA vs. NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, NEW DELHI

Shri Akshay Ringasia Akshay Ringasia, ld AR appeared for the assessee. Shri S.C.Mohanty, ld Sr DR , ld Sr DR represented on behalf of the revenue. represented on behalf of the revenue.

It was submitted by ld AR that he desires to file additional ground in It was submitted by ld AR that he desires to file additional ground in It was submitted by ld AR that he desires to file additional ground in the form of challenge to the notice issued u/s.148 of the Act. The the form of challenge to the notice issued u/s.148 of the Act. The the form of challenge to the notice issued u/s.148 of the Act. The additional ground is as follo additional ground is as follows:

At this point, ld AR was questioned as to against which the assessee is in appeal, to which, he has submitted that his appeal is against the order passed by ld CIT(A) u/s.250 of the Act. It was informed that the ld CIT(A) has dismissed the appeal of the assessee on account of delay in filing the appeal before the ld CIT(A) of nearly 147 days. It was submitted by ld AR that the delay may be condoned and the issue be restored to the file of the ld CIT(A).

In reply, ld Sr DR vehemently supported the order of the AO and ld CIT(A).

I have considered the rival submissions. A perusal of the order of the ld CIT(A) shows that when the issue of delay was questioned by ld CIT(A), “it was mentioned that the appellant has delayed in filing appeal due to his lack of knowledge and ignorance. Appellant would like to apologize for the delay. However, he pleads for mercy and kindly accept the condonation of delay”. Admittedly, no reasons for the delay has been submitted before the ld CIT(A). A perusal of Form 35 in para 15 also shows the same, as extracted by the ld CIT(A). The delay can be condoned when some reasons or even reasonable reasons are provided. When no reasons are provided, the delay cannot be condoned. This being so,, as the assessee has been unable to provide any reasons before the ld CIT(A), I find no reason to interfere with the order of ld CIT(A) in regard to non- condonation of delay. P a g e 3 | 4 Assessment Year : 2015-16

In the result, appeal of the assessee stands dismissed.