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Facts
The assessee filed an appeal with a delay of 360 days. The assessee attributed the delay to incorrect advice from their counsel. The revenue opposed the condonation of delay, arguing that the reasons provided were not sufficient.
Held
The Tribunal held that the assessee failed to provide sufficient reasons for the inordinate delay of 360 days. The court considered the conduct of the assessee and found that the delay was not due to a genuine mistake but rather an afterthought after receiving unfavorable orders in subsequent proceedings.
Key Issues
Whether the delay of 360 days in filing the appeal is sufficient to be condoned based on the reasons provided by the assessee.
Sections Cited
263, 143(3)
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Income Tax Appellate Tribunal, Hyderabad “B” Bench, Hyderabad
आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-
1. 1. निर्धाररती/The Assessee : Mahati Engineering Industries Private Limited, 1-7A, Flat No.106, 1st Floor, Nirmala Kuber Heights, Peerzadiguda, Uppal, Hyderabad - 500039 2. रधजस्व/ The Revenue : The Deputy Commissioner of Income Tax, Circle – 5(1), Hyderabad.
3. The Principal Commissioner of Income Tax, Hyderabad. 4. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, हैदरधबधद / DR, ITAT, Hyderabad 5. गधर्ाफ़धईल / Guard file
आदेशधिुसधर / BY ORDER
Sr. Private Secretary ITAT, Hyderabad
S.No. Details Date 1 Draft dictated on 06.01.2026 2 Draft placed before author 07.01.2026 Draft proposed & placed before the 3 V.P./Second Member Draft discussed/approved by the V.P/ Second 4 Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement 7 File came to P.S. 8 File sent to Bench Clerk 9 Date on which the file goes to Head Clerk 10 Date on which file goes to A.R. 11 Date of Dispatch of order