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Facts
The assessee's appeal to the Income Tax Appellate Tribunal was filed with a delay of 2151 days. The assessee sought condonation of this delay, citing "miscommunication and transferring of documents from the then authorized representative" as the reason. The Ld. CIT(A) had previously dismissed the appeal.
Held
The Tribunal found the assessee's stated reasons for the significant delay to be insufficient and indicative of gross negligence. Citing a Supreme Court judgment, the Tribunal dismissed the appeal, concluding there was no sufficient cause to condone the delay and upheld the Ld. CIT(A)'s decision.
Key Issues
Whether the delay of 2151 days in filing the appeal was adequately explained and whether sufficient cause existed for its condonation by the Income Tax Appellate Tribunal.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA
Before: SHRI DUVVURU RL REDDY
आदेश आदेश / O R D E R आदेश आदेश
The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals)-15, Kolkata dated 27.12.2018 passed for Assessment Year 2014-15.
Heard on the question of condonation of delay.
At the outset, on perusal of the appeal record, I find that the appeal of the assessee is time barred by 2151 days. In this regard, the assessee has filed an affidavit stating the reason that the delay was occurred due to transferring of document from the then authorized representative. The contents of the affidavit read as under :-
ITANo.546/KOL/2025 2
ITANo.546/KOL/2025 3
A bare perusal of the affidavit filed by the assessee for condonation of delay shows that the assessee is not bothered about the huge delay and simply saying that “due to miscommunication and for transferring of documents from the then authorized representative the appeal could be filed within due date”.Thus, considering the reasons given by the assessee itself shows the gross negligence of the assessee and there is no sufficient cause to condone the huge delay of 2151 days. The cause
ITANo.546/KOL/2025 4 for delay borne by the affidavit cannot be accepted on such fancy ground.
For such a huge delay, there must be sufficient cause for consideration. In view of the above, and respectfully following the judgment of the Hon’ble Supreme Court in the case of PathapatiSubba Reddy (Died) By LRs.&Ors. Rendered in Special Leave Petition (Civil) No.31248 of 2018, dated 08.04.2024, I dismiss the appeal of the assessee on the ground of delay itself in absence of any positive evidence or sufficient cause for condonation of delay. Accordingly, I am of the opinion that the ld.CIT(A) has rightly dismissed the appeal and I uphold the same. The ground raised by the assessee is dismissed and in consequence thereof the appeal filed by the assessee is devoid of any merit and the same is dismissed.
In the result, the appeal of the assessee is dismissed.