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Facts
The appeal was filed by the assessee against the order of the CIT(A) for AY 2015-16. The appeal was delayed by 443 days, and the assessee did not file any application for condonation of delay despite a notice being issued. The assessee also failed to provide documents or respond to notices before the Assessing Officer and CIT(Appeals).
Held
The Tribunal observed that the assessee's conduct demonstrated gross negligence and a lack of due diligence in pursuing the appeal. Since no sufficient cause was provided for the significant delay, the Tribunal held that the appeal was not maintainable.
Key Issues
Whether the delay of 443 days in filing the appeal can be condoned in the absence of a sufficient cause and due diligence by the assessee.
Sections Cited
250 of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA
Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA
Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 128/PAT/2025 Assessment Year: 2015-16 The Gopalganj Central Assistant Commissioner, Cooperative Bank Vs. Muzaffarpur (Appellant) (Respondent) PAN: AAEAT0525C Appearances: Assessee represented by : N o n e Department represented by : Shri Ashwani Kr. Singal, JCIT Date of concluding the hearing : 18-September-2025 Date of pronouncing the order : 27-November-2025 ORDER
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2015-16 dated 04.10.2023.
The Registry has informed that the appeal is delayed by 443 days in filing by the assessee. However, the assessee has not filed any application seeking condonation of delay. It is observed that a notice pointing out the delay of 443 days was issued to the assessee on 07.04.2025, but neither any response has been received nor any application seeking condonation of delay was made specifying the sufficient cause for the delay. The appeal was filed before the Tribunal ITA No.: 128/PAT/2025 Assessment Year: 2015-16 The Gopalganj Central Cooperative Bank on 18th March, 2025. The appeal was heard with the assistance of the Departmental Representative (“the ld. DR”) as none appeared on behalf of the assessee.
We have heard the ld. DR. It was the submission of the ld. DR that there is a huge delay of 443 days and before the ld. Assessing Officer the assessee did not respond to the notices issued by the ld. Assessing Officer in support of its claim. He further submitted that the assessee preferred an appeal before the ld. CIT(Appeals) and the ld. CIT(Appeals) gave several opportunities but there was no response from the assessee to substantiate its claim by producing relevant documents. Thereafter the assessee preferred an appeal before the ITAT with a huge delay of 443 days. Therefore, the attitude of the assessee clearly establishes that the assessee has not pursued the appeal. Thus, it indicates gross negligence on the part of assessee. There is no sufficient cause to condone the huge delay of 443 days. The appeal was filed before the Tribunal on 18th March, 2025. Therefore, he pleaded to dismiss the appeal filed by the assessee.