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Facts
The assessee, engaged in the wholesale distribution of tarpaulin, filed an appeal against a CIT(A) order which had dismissed their previous appeal ex-parte for non-prosecution. The original assessment for AY 2011-12 included additions related to sales incentive, life insurance premium, medical expenses, and restricted loss under house property.
Held
The Income Tax Appellate Tribunal observed that the current appeal was filed with an inordinate delay of 4031 days. As the assessee failed to provide any explanation for this significant delay, the Tribunal dismissed the appeal on the ground of delay and laches.
Key Issues
Whether an appeal filed with a substantial delay of 4031 days, without any explanation for such delay, should be admitted by the Income Tax Appellate Tribunal.
Sections Cited
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Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM
This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 30.03.2022 for Assessment Year (AY) 2011-12.
Brief facts of the case are that the assessee is an individual, engaged in the business of wholesale purchase and distribution of tarpaulin (Sipuline). The return of income for AY 2011-12 on 30.10.2011 declaring income of Rs. 18,27,830/-. Against the said Meat Products of India Ltd. return of income, assessment was completed by the ACIT, Circle-2(1), Trichur (hereinafter called “the AO”) vide order dated 17/03/2014 at a total income of Rs. 32,06,660/- after making the following additions:- (a) Sales incentive of Rs. 5,21,494/- due to non-production of evidence (b) Premium for life insurance paid for personal benefit Rs. 3,60,000/- (c) Medical expense on a surgery performed for personal Rs. 4,13,338/- (d) Loss restricted to Rs. 61,417/- in place of Rs. 1,45,417/- claiming as loss under house property.
Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal ex-parte for non prosecution.
Being aggrieved, the assessee is in appeal before this Tribunal in the present appeal with a delay of 4031 days.
At the outset, I find that the present appeal was filed with delay of 4031 days, despite no explanation was filed by the assessee explaining the reasons for delay. Under these circumstances, the appeal filed by the assessee is dismissed on the ground of delay and latches.
Meat Products of India Ltd. 6. In the result, the appeal filed by the assessee is dismissed on the ground of delay and latches. Order pronounced in the open court on 31st July, 2025.