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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2018-2019. The appeal was filed with a delay of 253 days. The assessee claimed the delay was due to an accident, submitting a medical certificate and X-rays.
Held
The tribunal noted that the X-rays were taken in April 2024 and the CIT(A)'s order was dated 26.08.2024, with the final report being from 21.11.2024. The radiologist report indicated no significant abnormality. The tribunal found the reasons for the delay were not explained and the assessee could conduct business. The delay was not condoned.
Key Issues
Whether the delay in filing the appeal is condonable.
Sections Cited
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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 assessee against the order dated 26.08.2024, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2018-2019.
It was submitted by the ld. AR that the appeal of the assessee is delayed by 253 days. It was the submission that the assessee met with an accident and he was unable to file the appeal within the time. The assessee has also filed medical certificate along with the affidavit thereon. The facts in the present case clearly show that the assessee had admittedly not met with an accident but he is having swelling in his left arm. The x-rays have been takne in April, 2024. It must be mentioned here that the order of the ld.CIT(A) is dated 26.08.2024. The final report being the final x-ray is of 21.11.2024 and the Radiologist also mentions that there is “no significant abnormality seen” and his observation is that all other issues are normal. This is of November, 2024. The assessee is a contractor. He is able to run