Loading judgment…
Facts
The assessee filed an appeal before the ITAT after a delay of 497 days. The assessee sought condonation of delay, citing multiple civil and criminal proceedings and financial stringencies. The ITAT noted that the provided documents were incomplete and lacked specific details to substantiate the claims.
Held
The Tribunal held that the assessee failed to provide sufficient cause for the delay in filing the appeal. The provided affidavit was unattested, and the documents related to civil/criminal proceedings were incomplete, rendering them of no assistance.
Key Issues
Whether the delay of 497 days in filing the appeal can be condoned based on the evidence provided by the assessee.
Sections Cited
138, 142, 482
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”B-Bench” JAIPUR
Before: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM
Result
In the view of the above discussion, we find that the applicant/assessee has failed to establish any sufficient cause in late filing of the appeal i.e. after a delay of 497 days. The application seeking condonation of delay is hereby dismissed.
1. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 26/09/2025.
Sd/- Sd/- ¼xxu xks;y½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 26/09/2025 *Santosh आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Amit Tak, Jaipur. 1. 2. izR;FkhZ@ The Respondent- ITO, Ward-7(1), Jaipur. 3. vk;djvk;qDr@ The ld CIT 4. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZQkbZy@ Guard File vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत