VND MOTORS (FIRM),PUDUKOTTAI vs. ITO WARD 1, PUDUKOTTAI

This appeal by assessee is arising out of the order of the learned Commissioner of Income Tax (Appeals)-1, Tiruchirapalli in dated 05.01.2018. The penalty under dispute levied u/s.271B Income of the Income Tax Act, 1961

At the outset, it is noticed that this appeal is barred by limitation by 128 days. The assessee has filed condonation petition stating the reason, which reads as under:- “The order of the Commissioner of Income Tax (Appeals)-1, Tiruchirapalli, ITA No.281/15-16/CIT(A)-1.Try/dated 05/1/2018 was served on the Petitioner on 06/1/2018. The last day for filing the Appeal before the Income Tax Appellate Tribunal, Chennai, fell on 06-03-2018 However, the Appeal was actually filed on --- -- 2019 after a delay of days. The Petitioner/appellant was suffering from hypertension with heart disease and got treated by doctor and the doctor advised medical rest and the further advised that the Petitioner has to come off and on coming for treatment hence the appellant could not file appeal in time on receipt of the CIT(A)’s order, and only on 2018, the Appellant realized that the appeal was not filed. Immediately the Petition instructed the advocate to prepare the appeal papers. The appeal papers were prepared and forwarded to the Assessee for signature on --- --- 2018 hence assessee had taken copies of the enclosures, signed the appeal papers and forwarded the entire set to his Counsel on late evening of --- --- 2018 for filing the same before the Tribunal. The Counsel filed the appeal before this Hon’ble Tribunal on --- --- 2018. The Petitioner submits that the delay of days was due to the above stated reasons and was not deliberate and neither willful nor wanton. It is therefore prayed that the delay of days may be condoned and the Appeal admitted and disposed of on merits.

It is noticed that in the condonation petition, the assessee has not given any dates and left the dates blank, when the appeal was actually received, when appeal was filed, when the appeal papers were sent to the assessee for signature, when it was received by the counsel. It means that the assessee filed this condonation petition without going into the contents of the same and in a casual manner. When these facts were confronted to ld. Senior DR, Shri G. Johnson,

We have heard ld. Senior DR and gone through the facts and circumstances of the case. We noted from the above reproduced petition for condonation of delay as well as affidavit supporting the condonation petition that the basic details are not given. No reason is submitted for condonation of delay as the appeal is barred by limitation by 128 days as noted by Registry. As this is not a fit case for condonation of delay, we dismiss the appeal as un-admitted.

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