CHANDRE GOWDA,BANGALORE vs. INCOME TAX OFFICER, WARD-6(2)(2), BANGALORE

There is a delay of about 1501 days in filing the above appeal by the assessee. The order of the CIT(A) was passed on 12.10.2017. Appeal before the Tribunal has to be filed within 60 days from the date of service of the order of CIT(A). In Form 36, the assessee has given the date of service of communication of the order as 11.10.2017 which is obviously not correct. The correct date as given in the affidavit filed by the assessee for condonation of delay in filing the appeal is 09.12.2017 as the date of service of the order of the CIT(A) on the assessee. We, therefore, proceed under the assumption that the date of order is the date of service of the order on the assessee. The assessee ought to have filed the appeal before the Tribunal within 60 days from the date of receipt of the order of the CIT(A) i.e., on or before 11.12.2017. The assessee has, however, filed the appeal only on 21.01.2022 with a delay of 1501 days.

The assessee has filed an affidavit giving reasons as to why the appeal was filed belatedly. It has been stated therein that in the month of January, 2018, the assessee handed over all the papers for filing the appeal to M/s. Shivananda Hegde and Associates, Tax Consultants. It appears that subsequently the assessee came to know that Mr. Shivanand Hegde met with road accident and died during February, 2019. Thereafter, the assessee approached his colleagues regarding the status of appeal and came to know that the appeal has not been filed. Thereafter, the assessee contacted Mr. Mahesh Nayak, CA and filed the appeal before the Tribunal. The assessee claims that there is a delay of 3 years and 9 months in filing the above appeal. It has also been stated that the assessee fell sick on account of slip disk and could not attend to his affairs as he was bedridden and hospitalized and was on medical treatment from November 2013 to December 2018. It has been claimed that the delay in filing the assessee by the assessee was only due to ill health of the assessee and due to the change of Chartered Accountants.

Learned Counsel for the assessee reiterated the plea of the assessee as contained in the affidavit for condonation of delay. Learned DR opposed the prayer of the assessee for condoning delay in filing the appeal and brought to our notice the decision of Hon’ble Supreme Court in the case of Majji Sannemma Vs. Reddy Sridevi & Ors. in Civil Appeal No.7696/2021 dated 16.10.2021. The Hon’ble Supreme Court in this case has emphasized the need for the appellant to substantiate with cogent reasons for the delay.

I have considered the rival submissions and I am of the view that the assessee has not satisfactorily explained the reasons for the delay in filing