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Facts
The assessee filed an appeal with a delay of 652 days and an application for condonation of delay, citing medical reasons. The appeal was against an order of the CIT(A) which dismissed the assessee's appeal against an assessment order.
Held
The Tribunal noted that despite multiple opportunities, the assessee or their representative failed to appear and provide sufficient cause for the delay. Therefore, the condonation of delay application and the appeal were dismissed.
Key Issues
Whether sufficient cause for condonation of delay in filing appeal was established by the assessee and whether the appeal deserves to be dismissed due to non-prosecution.
Sections Cited
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC-Bench” JAIPUR
Before: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM
vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER .
Present appeal came to be presented on 13.05.2025, while challenging order dated 02.05.2023, passed by Learned CIT(A), relating to the assessment year 2014-15, whereby the appeal filed by the assessee, challenging assessment order dated 30.12.2016, came to be dismissed. The Registry raised a deficiency note that the appeal came to be filed 652 days after the prescribed period of limitation. The appeal is accompanied by an application seeking condonation of delay.
Ram Gopal Soni, Jaipur.
The assessee has alleged that medical ground was the reason for non filing of the appeal within the prescribed period. After filing of the appeal with the application seeking condonation of delay, the matter was taken up on 12.08.2025, but none appeared on behalf of the assessee. Notwithstanding absence of the assessee, in the interest of justice, the matter was adjourned to 27.08.2025, but, even on that date none appeared on behalf of the applicant-appellant. Once again, in the interest of justice the matter was adjourned for today. However, it is significant to note that despite wait, none has appeared on behalf of the appellant.
We have heard Ld. DR for the department. Learned DR has submitted that the applicant has failed to prove that there was any sufficient cause for non- filing of the appeal within the prescribed period of limitation, and that even none has cared to appear before this Appellate Tribunal to press the application. The contention is that accordingly the application as well as the appeal deserve to be dismissed.
As per application seeking condonation of delay, the applicant alleged that he remained bed ridden for 4 or 5 months due to medical reasons, particularly on account of side effects of Corona pandemic. Later Ram Gopal Soni, Jaipur. on his lungs suffered from infection. As a result, he could not present appeal within the prescribed period of limitation.
As noticed above, despite 3 opportunities none has appeared on behalf of the assessee-appellant to satisfy the Appellate Tribunal that there was any sufficient cause in filing of the appeal, beyond prescribed period of limitation. Since the assessee-applicant has failed to justify late filing of the appeal, we hold that the appeal is barred by limitation and deserves to be dismissed. Result 6. In view of the above discussion, the application seeking condonation of delay is hereby dismissed, and resultantly, the appeal is also dismissed being barred by limitation. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 24/09/2025.