BALAJI ENTERPRICES,CHENNAI vs. ITO,NON-CORPORATE WARD-7(1),, CHENNAI

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)- II, Chennai in dated 29.10.1990 for the assessment year 1985-86.

M/s. Balaji Enterprises, C/o. MJ Dayanandam, the assessee, filed this appeal with a delay of 10999 days ( 30 years 3 months). The case was heard through video conferencing. The Ld. AR submitted that the assessee came to know that the Government of India has introduced the VSVS Scheme 2020 for all the assessees whose appeals are pending before the appropriate authority for closure of the case permanently by availing this scheme. The assessee came to know about this scheme and filed this appeal on 09.02.2021 with the delay of filing the appeal by 10999 (30 years 3 months) to avail the benefit of the scheme and hence pleaded to condone the delay submitting that the delay in filing the appeal happened because of closure of the firm’s business and the tax was determined, whereby, the department made the ex-partner MJ Dayanandam to pay all the taxes and his properties were attached till date. Since, the legal representative has suggested to utilise the benefit under VSVS scheme, the assessee is seeking condonation to avail the benefit and hence pleaded that the delay in filing the appeal be condoned. Per contra, the Ld. DR submitted that there is no sufficient reason for the inordinate delay in filing the appeal and hence it may not be condoned.

We heard the rival parties. We find that there is no sufficient cause for filing this appeal with a delay of 10999 days (30 years 3 months). Therefore, we do not condone the delay and hence the appeal is dismissed.

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