MOHINI DEVI RATHI, JAGDALPUR,JAGDALPUR vs. INCOME TAX OFFICER, WARD-JAGDALPUR, JAGDALPUR

ITA 617/RPR/2026Status: DisposedITAT Raipur09 September 2026AY 2017-186 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the inordinate delay of 717 days was due to gross negligence and a casual attitude of the assessee. Condoning such a delay would prejudice the Revenue. Therefore, the delay was not condoned.

What were the facts?

The assessee's appeal was filed with a delay of 717 days. The assessee, a proprietor engaged in the garment business with a significant turnover, cited personal difficulties for the delay. However, the Tribunal noted the assessee's ongoing business operations and financial capacity.

What were the issues?

Whether the delay in filing the appeal can be condoned despite gross negligence and lack of bonafide reasons, especially when the assessee is financially capable and actively engaged in business.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Sakshi Gopal Agrawal, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 08.09.2026Pronounced: 09.09.2026

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 18.06.2024 for the assessment year 2017-18 as per the grounds of appeal on record.

2.

At the very outset, it is noted that the appeal is time barred by 717 days. Explaining the said delay, the Ld. Counsel for the assessee has filed condonation petition a/w. affidavit. However, the fact of the

The order continues below.

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