KARUNAKAR REDDY SUDHAKAR DUVVURU,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CIRCLE-6(1) , HYDERABAD

The assessee’s sole substantive grievance challenges the CIT(A)’s findings not condoning the corresponding delay in filing the lower appeal of more than 3 years for want of reasonable explanation in support thereof. I interalia notice in this factual backdrop that the Assessing Officer had framed his section 143(3) r.w.s. 147 assessment in issue on 31.08.2016 followed by the assessee’s section 264 petition dt.15.11.2016 which stood withdrawn on 07.03.2017 followed by payment of his self- assessment tax on 03.10.2019 and institution of the assessee’s appeal before the CIT(A) on 09.05.2020; respectively. That being the case, there is no cogent explanation from the assessee’s side for the delay of almost thee years between the CIT(A)’s section 264 withdrawal order dt.07.03.2017 and institution of the lower appeal on 09.05.2020 in above terms. I make it clear that hon’ble apex court’s landmark decision in Collector Land Acquisition Vs. Mst. Katiji (1987) 167 ITR 471 (SC) as considered in University of Delhi Vs. Union of India, Civil Appeal Nos.9488 & 9489/2019 dt.17.12.2019 hold that all technical aspects must make way for cause of substantial justice provided the assessee offers reasonable cause in its condonation averments. Learned counsel has sought to buttress the point that the assessee could pay self-assessment tax only on 03.10.2019. He fails to dispute that institution of assessee’s appeal was well beyond the prescribed time limit from the said clinching date as well. I therefore find merit in Revenue’s arguments supporting the learned CIT(A)’s lower appellate findings declining to condone the impugned delay.

This assessee’s appeal is dismissed in above terms.