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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: SMT.ANNAPURNA GUPTA
आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद �यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद �यायपीठ अहमदाबाद �यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद �यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA No.784/Ahd/2019 Asstt.Year : 2010-11 Mahotji Chanduji Thakor208, ITO Ward-3 Rabari Vas Vs Gandhinagar. At & Post. Sughad Gandhinagar. PAN : AMPPPT 9107 N
(Applicant) (Responent) Assessee by : None Revenue by : Shri Mukesh Sharma, DR सुनवाई क� तार�ख/Date of Hearing : 19/09/2022 घोषणा क� तार�ख /Date of Pronouncement: 28/09/2022 आदेश/O R D E R The present appeal has been filed by the assessee against order passed by the Commissioner of Income Tax(Appeals), Gandhinagar (in short referred to as ld.CIT(A)) under section 250(6) of the Income Tax Act, 1961 ("the Act" for short), dated 8.5.2018 pertaining to Asst.Year 2010-11.
Registry of the Tribunal has pointed out that appeal of the assessee is time barred by 292 days. The assessee has filed condonation of delay application along with affidavit. The contents of the application read as under:
“I, Mahotji Chanduji Thakor, aged about 46 years, son of Shri Chanduji Thakor resident of 208, Rabari Vas, At & Post. Sughad, Dist. Gandhinagar do solemnly affirm and state on oath as under: 1. That the appeal filed by the me before the Commissioner of Income Tax (Appeals) was disposed of by order dated 08th May, 2018 passed by the Commissioner of Income Tax (Appeals) Gandhinagar, Ahmedabad.
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That the time for filing of the appeal before this tribunal was to expire on 14th July, 2018. 3. That On receipt of above mentioned order, I have asked my Income Tax Consultant Shri. Harsh M. Joshi to carry out necessary appellate procedure. 4. That Mr. Harshad M. Joshi has not considered the severity of My Appeal Matter and have not filed the Appeal Memo on time. Further I also state that I being a farmer does not have any legal knowledge of Income Tax Act and other relevant legislation. I am having Income only from Agriculture activities and therefore I was not filing my return of Income being the agriculture income is exempt from Income Tax. 5. That on receipt of Notice of Penalty Proceedings under section 276C(2) I have rushed to my Income Tax Consultant Mr. Harshad Joshi for filing reply and on asking for the stage at which matter is pending, he accepted that he haven't filed any appeal before Hon'ble ITAT. 6. That I got prepared another Memo of Appeal from Shri C.P Shah C.A on the next day i.e. on 02nd May, 2019 and Mr. Shah have filed the Appeal Memo before the Hon'ble ITAT same day. 7. That the Memo of Appeal has been filed on 02nd May, 2019 in the Office of the Hon'ble ITAT, Ahmedabad.”
The crux of reason for delay in filing appeal by the assessee before the Tribunal is the inaction and omission on the part of his counsel Shri Harshad M. Joshi, and therefore, the assessee had to rush to another counsel. This fact has not be authenticated or vouched by Shri Harshad M. Joshi by filing an affidavit which caused a huge delay of 292 days in filing appeal before the Tribunal. I am of the view that the assessee has not set out any acceptable ground for the purpose of condoning the delay of 262 days and simply passed blame on to the earlier counsel which defense was not even supported by any affidavit. In the circumstances, it is apparent, no bona fide reason has been made by the assessee for condoning the delay in filing the appeal, rather an attempt has been made to explain the delay by attributing default on the part of the concerned advocate, which averment I will not appreciate in the absence of an affidavit by the concerned legal counsel. Thus, I am
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not satisfied with the explanation given by the assessee in the application so as to persuade me to exercise discretionary power to condone delay of 292 days in filing appeal before the Tribunal. In the result, the appeal of the assessee is dismissed as un-admitted.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the Court on 28th September, 2022 at Ahmedabad. Sd/- (ANNAPURNA GUPTA) ACCOUNTANT MEMBER
Ahmedabad, dated 28/9/2022