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Facts
The assessee filed an appeal against the CIT(A)'s order for AY 2020-21 with a delay of 109 days. A petition for condonation of delay was submitted, citing reasons related to 2024 Lok Sabha election duty.
Held
The Tribunal found the explanation for the delay insufficient and vague, noting that it did not cover the entire period of delay nor clarify responsibility. Consequently, the appeal was dismissed in limine, as there was no reasonable cause to condone the delay.
Key Issues
Whether there was sufficient cause to condone the delay of 109 days in filing the appeal before the ITAT.
Sections Cited
253
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Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI SOUNDARARAJAN K., JM
O R D E R Per: 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 19.12.2023 for Assessment Year (AY) 2020-21.
At the outset we find that there is a delay in filing the present appeal by 109 days. The appellant filed petition seeking condonation of delay of 110 days by stating that the delay is occurred on account of the 2024 Lok Sabha election duty. We had carefully perused the averments made in the affidvit explaining the reasons for the delay
However, we find that the impugned order was served on the appellant on 23.12.2023. The due date for filing the appeal expired on 22.02.2024. There was no explanation whatsoever was given for not filing the appeal between December, 2023 and February, 2024 and the averments in the affidavit are also silent as to who was on election duty and how was he responsible for filing the appeal. In the circumstance, we are of the considered opinion that there is no sufficient reasonable cause for filing the appeal belatedly and, therefore, it is not a fit case for condonation of delay. Accordingly the appeal is dismissed in limine on the ground of delay in filing the appeal.