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Facts
The assessee's appeal was filed after a delay of 766 days. The assessee's representative could not file the appeal within the stipulated time due to the ill health of a trustee and the trust's focus on regulatory requirements.
Held
The Tribunal noted that the assessee failed to produce substantial proof or sufficient cause for the inordinate delay in filing the appeal. Consequently, the condonation of delay was rejected.
Key Issues
Whether the delay in filing the appeal can be condoned when no sufficient cause or substantial proof is provided by the assessee.
Sections Cited
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Before: Shri S.S. Viswanethra Ravi
O R D E R This appeal filed by the assessee is directed against the order dated 01.02.2023 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2011-12.
When the appeal was taken up for hearing, none appeared on behalf of the assessee nor any adjournment petition filed by the assessee. The notice of hearing issued by the Registry of this Tribunal returned unserved with an endorsement “no such person”. Moreover, no change of address, if any, filed along with appeal memo. Hence, the 2 assessee is called absent and proceeds to adjudicate the appeal after hearing the ld. DR.
The appeal filed by the assessee is delayed by 766 days. The assessee filed an affidavit for condonation of delay and the contents are reproduced as under: That the Attorney/Advocate of the assessee trust Mr. S.M. Chokkalingam could not file the Memorandum of appeal within the given time due to the ill health condition of the Trustee K.N. Ramachandran and the members of the Trust have focused on the fulfilling the regulatory requirements for the functioning of the trust and therefore appeal could not be filed.
The ld. DR Ms. V. Aswathy, JCIT submits that against the huge delay of 766 days in filing the appeal, the assessee could not produce any substantial proof in support of the reason explained in the affidavit and the assessee has failed to show sufficient cause for the delay in the filing the appeal. The ld. DR prayed to reject the affidavit and dismiss the appeal filed by the assessee.
Heard the ld. DR and noted that the assessee could not produce any evidence in support of the reason explained in the affidavit and find that the assessee miserably failed to show sufficient cause for the inordinate delay in filing the appeal. Thus, the affidavit filed for 3 condonation of delay of 776 days stands rejected and accordingly, the appeal filed by the assessee is dismissed as not maintainable.