ASHISH AGARWAL,BARAKAR vs. INCOME TAX DEPARTMENT, ASANSOL

The appeal is time barred by 3503 days. The assessee Shri Ashish Agarwal filed an affidavit in support of delay in filing the appeal before the Tribunal dated 29th November, 2024 saying that the proceedings under section 250 of the Act was issue of order dated 18.02.2015, which was served on the counsel as he shifted from earlier address given. The order was served on the counsel but unfortunately the counsel failed to make compliance in time and further the order intermingled with other papers in the Counsel chamber as a result in fact, there was delay on the part of the counsel. The counsel delivered the order recently and admitted his mistake. That the order was misplaced in the Counsel’s chamber. therefore, the delay was occurred, but there is no evidence to show that he handed over the appeal papers to the counsel. Therefore, I am of the view that there is no satisfactory evidence to establish that there was a valid reason to prevent the assessee to prefer the appeal. Merely handing over the appeal papers to the ld. counsel is not sufficient to say that he has acted with due diligence. In the present case on hand, there is a huge delay in filing the appeal and delay is due to negligence act of the assessee only. Moreover, before the ld. Assessing Officer as well as the ld. CIT(Appeals) the assessee has not produced the relevant documents as asked by them. All these acts are clearly established that the assessee is not due diligence. Therefore, I am of the firm view that it is not a fit case to condone the huge delay of 3503 days. The condonation petition filed by the assessee is dismissed. Therefore, I am of the view that the assessee failed to explain the delay. Therefore, this appeal is liable to be dismissed in limine.

In the result, the appeal filed by the assessee is dismissed in limine. Order pronounced in the open Court on 28/04/2026.