LOORTHURAYAPPAN ANTONY,CHENNAI vs. ITO, NON CORPORATE WARD 7(1), CHENNAI

This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-7, Chennai, dated 30.01.2018 for AY 2012-13.

There is a delay of 1105 days in filing the appeal before this Tribunal. The assessee has filed an affidavit, in which, he has claimed that Accountant appointed by him had not represented before the ld.CIT(A) and he did not inform the assessee about the decision of the ld.CIT(A). It is also claimed in the affidavit that the Accountant had not AY 2012-13 Mr.Loorthurayappan Antony :: 2 ::

The Ld.AR for the assessee invited our attention to the Affidavit filed by the assessee. He explained that due to the Accountant of the assessee, he could not file the appeal in time. He also explained that the assessee has filed a police complaint against the said accountant for some financial irregularities.

The Ld.DR strongly objected to the condonation of delay. He explained that the police complaint was filed on 26/12/2020 when the assessee claimed to have terminated the accountant in June. Thus, the reason give by the assessee is unbelievable.

We have heard both the parties and perused the records. As per Form No.36 filed by the assessee, the assessee had received ld.CIT(A)’s order on 09.02.2018. Thus, in February, 2018 the assessee was aware about the decision of the ld.CIT(A). However, the assessee has not taken any steps to file the appeal before this Tribunal. Once the Appeal order was received by the assessee, there was no reason for him not to file the appeal within the statutory time limit of 60 days. Assessee has not given any reason for the same. As per the Affidavit of the assessee, services of the Accountant were terminated in June, 2020 and new Accountant was appointed in July, 2020. The appeal before this Tribunal was filed on 19.04.2021. There is not a single reason given by the assessee to explain

In the result, the appeal filed by the assessee is dismissed.