What did the Tribunal hold?

The Tribunal found the explanation for the delay to be vague and unsubstantiated. A delay of 7 months could not be reasonably attributed to a marriage, and no supporting documents were provided. Therefore, the Tribunal was not satisfied with the explanation.

The assessee filed an appeal with a delay of 211 days. The assessee's representative explained the delay as due to the marriage of the assessee's attorney, with prior arrangements and communication errors. The revenue objected to the condonation of delay, citing vagueness in the explanation.

What were the issues?

Whether the delay in filing the appeal is sufficiently explained and should be condoned.

Shri Ganesh Kumar Agrawal vs ACIT | ITAT Jaipur 2018

Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 745/JP/2018

PER VIJAY PAL RAO, JM :

This appeal by the assessee is directed against the order dated 10th August,

2017 of ld. CIT (A)-2, Jaipur for the assessment year 2012-13. None has appeared

on behalf of the assessee when this appeal was called for hearing despite the fact

that on the last date of hearing the ld. A/R of the assessee has filed an application

requesting for adjournment and the hearing was adjourned for today i.e. 10.12.2018

which was duly noted down by one Shri Jay Akar, CA, the A/R of the assessee.

Accordingly, we propose to hear and dispose off the appeal of the assessee ex parte.

There is a delay of 211 days in filing the present appeal. The assessee has

filed an application/affidavit for condonation of delay wherein the delay has been

explained in para 3 as under :-

2 ITA No. 745/JP/2018 Shri Ganesh Kumar Agarwal, Jaipur.

“ 3. That the Attorney/Advodate of the Assessee company Mr. Jay Akar was to get married around the time of filing of the same. Due to prior arrangements and communication error the appeal could not be filed.”

The ld. D/R has objected to the condonation of delay and submitted that the

explanation of the assessee is very vague and ambiguous, no particular date of

marriage of the ld. A/R of the assessee is given. Further, the marriage of the ld. A/R

of the assessee cannot be an explanation for delay in filing the appeal of 7 months.

Having considered the explanation of the assessee as well as the contention

of the ld. D/R, we note that the only explanation furnished by the assessee is the

marriage of the ld. A/R. However, there is no specific date of marriage is mentioned

and further a reasonable delay in filing appeal can be attributable to the marriage to

say one or two months but the delay of 7 months cannot be attributed to the

marriage of ld. A/R of the assessee. Further, no supporting document in support of

his explanation has been filed by the assessee. Accordingly, we are not satisfied

with the explanation furnished by the assessee for delay of 211 days in filing the

present appeal. Thus the appeal of the assessee is dismissed being barred by

limitation.

In the result, appeal of the assessee is dismissed.

Order is pronounced in the open court on 11/12/2018.

Sd/- Sd/- (foØe flag ;kno) (fot; iky jkWo ½ (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Jaipur Dated:- 11/12/2018. Das/

3 ITA No. 745/JP/2018 Shri Ganesh Kumar Agarwal, Jaipur.

आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू

The Appellant- Shri Ganesh Kumar Agarwa, Jaipur. 2. The Respondent – The ACIT, Circle-5, Jaipur. 3. The CIT(A). 4. The CIT, 5. The DR, ITAT, Jaipur 6. Guard File (ITA No. 745/JP/2018) vkns'kkuqlkj@ By order,

सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत

4 ITA No. 745/JP/2018 Shri Ganesh Kumar Agarwal, Jaipur.

SHRI GANESH KUMAR AGRAWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5, JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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