MUNCIPAL CORPORATION,RAJAHMUNDRY vs. JOINT COMMISSIONER OF INCOME TAX, TDS RANGE, VISAKHAPATNAM

There is a delay of 643 days in filing these two appeals. The assessee has not filed any application for condonation of delay nor has explained the cause of delay, either in the pleadings or otherwise. The Ld.AR of the assessee has also shown his handicapness to explain the cause of delay, as he has mentioned that despite his best efforts, the assessee has not brought any facts leading to the delay of 643 days.

On the other hand, the Ld.DR has submitted that there is inordinate delay of 643 days in filing these two appeals of the assessee. The assessee has not explained any cause of delay, much less the sufficient cause in filing these appeals. Accordingly, he has submitted that these two appeals of the assessee are not maintainable, being barred by limitation and liable to be dismissed in-limine.

Having considered the submissions of the Ld.AR as well as the Ld.DR and careful perusal of the record available before us, at the outset, we note that these two appeals were filed by the assessee on 02.01.2025 against the impugned orders dated 23.01.2023. Therefore, there is a gap of about two years in filing these appeals after the impugned orders were passed by the Ld.CIT(A). The assessee has neither filed any application for condonation of delay nor otherwise explained the cause of delay. In Form-36, the assessee has accepted the date of communication as 23.01.2023 and therefore, the delay of 643 days in filing these two appeals has not been explained by the assessee. Accordingly, these two appeals of the assessee are found to be not maintainable, being barred by limitation and consequently liable to be dismissed. We order accordingly.

In the result, these two appeals filed by the assessee are dismissed as not maintainable, being barred by limitation.