INDIRA FOUNDATIONS PVT.LTD.,CHENNAI vs. INCOME TAX OFFICER, CHENNAI

Aforesaid appeal by assessee for Assessment Year (AY) 2005-06 arises out of the order of learned Commissioner of Income Tax (Appeals)-13, Chennai [CIT(A)] dated 20-12-2017 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 07-12-2007.

The registry has noted a delay of 1102 days in the appeal, the condonation of which has been sought by the assessee on the strength 2 - of petition. It has been stated that the appeal was to be filed on or before 18.12.2018. The assessee came to know of the disposal of the appeal only when it decided to file declaration under ‘Vivad Se Vishwas Scheme’. Upon enquiry, it was found that the order was received by the accountant Shri Srinivasan who left employment in August 2020. He inadvertently failed to inform the Managing Director about the receipt of the same. In the said background, Ld. AR sought condonation of delay. The Ld. Sr. DR, on the other hand, vehemently opposed condonation of inordinate delay.

After hearing rival submissions and after perusing the contents of the petition, we find that the assessee is unable to put forward any convincing reasons justifying condonation of delay. The onus was on assessee to explain each day’s delay which the assessee has failed to explain. In the absence of any sufficient cause, we decline to condone the delay and accordingly the appeal is not admitted.

The appeal stand dismissed.