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Facts
The revenue filed an appeal against the order of the CIT(A) which was delayed by 159 days. The revenue sought condonation of delay, citing reasons such as a gap in downloading orders from the ITBA system and heavy pressure of work. The Assessing Officer (AO) and Principal Commissioner of Income Tax (Pr.CIT) offices were under pressure to dispose of time-barring matters.
Held
The Tribunal found the reasons provided for the delay to be vague and unsubstantiated. The Tribunal noted that the specific dates of order receipt were not provided, and the explanation regarding the workload was not convincing.
Key Issues
Whether the delay in filing the appeal by the revenue is condonable based on the reasons provided.
Sections Cited
253 of the I.T. Act, 1961
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
O R D E R This is an appeal filed by the revenue against the order dated 22.08.2024 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC) for the assessment year 2013-2014. 2. The appeal filed by the revenue is delayed by 159 days for which the revenue has filed petition for condonation which reads as follows :-