JANATA URBAN CO-OP BANK LTD.,,WAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, SATARA CIRCLE, SATARA

This appeal by the assessee against the order dated 22-02-2017 passed by the Commissioner of Income Tax (Appeals)-4, Pune [‘CIT(A)’] for assessment year 2012-13.

We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose of the appeal by hearing the ld. DR and perusing the material available on record.

We note that this appeal was filed with a delay of 1315 days and an affidavit filed to condone the said delay. On perusal of the said affidavit, we note that the assessee received impugned order on 29-05-2017 and the appeal should be filed mandatorily within 60 days, but however, the present appeal was filed on 04-03-2021. According to Rupali C. Bulunge, General Manager representing the assessee, who deposed this affidavit states that there was only 685 days delay and remaining delay is because of impact of deadly virus. All the staffs were either left the services or were transferred to their native villages where branch of the assessee is located. The assessee was not having any expert in banking and head office also could not give sufficient feedback about the Income Tax filing procedure of filing of appeals before higher authorities. For want of legal procedure, the assessee could not file the appeal in time.

The ld. DR, Shri Ramnath P. Murkunde submits that the impugned order was passed in 2017, the appeal was filed in 2021. The assessee has filed return of income which clearly shows that the assessee is supported by professionals having expertise in Income Tax procedures. The delay of 685 days cannot be accepted as the delay is continuing during Covid lockdown. He vehemently argued the delay of 1315 days cannot be condoned as the assessee failed to explain the reasons for delay on day to day basis. We note that admittedly as pointed by the ld. DR the assessee did not show the reasons for delay on day to day basis as it is required under law but however stated that head office of the assessee could not get sufficient feedback about the Income Tax filing procedures and the appeal was not filed due to for want of knowledge of legal procedure, in our opinion, cannot be acceptable, as rightly pointed by the ld. DR. The assessee is a bank having 7 branches and filed return of income which clearly establishes that the assessee has been advised on Income Tax procedures. Upon examination of affidavit deposed by the General Manager representing the assessee and the submissions of ld. DR along with the facts and circumstances of the case, we find that the assessee failed to show reasonable cause which really prevented the assessee in filing the appeal in time. Therefore, the affidavit filed by the General Manager representing the assessee to condone the delay is fails and is rejected. Thus, the delay of 1315 days is not condoned.

In view of our decision in not condoning the delay, the issues raised in the grounds of appeal becomes infructuous and are dismissed as such.

In the result, the appeal of assessee is dismissed in limine.