What did the Tribunal hold?

The Tribunal found inconsistencies and contradictions in the assessee's submissions regarding the reasons for the delay. Consequently, the Tribunal was not satisfied that there was a sufficient cause for the delay.

The assessee filed an appeal against the CIT(A)'s order with a significant delay of 699 days. The assessee sought condonation of this delay, providing explanations and affidavits.

What were the issues?

Whether the delay in filing the appeal can be condoned due to insufficient and contradictory reasons provided by the assessee.

M/S. Nirav Kasat Benefit Trust vs ITO | ITAT Kolkata 2019

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy]

Date of concluding the hearing : March 11th, 2019 Date of pronouncing the order : March 15th, 2019 O R D E R Per J. Sudhakar Reddy :-

This appeal filed by the assesse is directed against the order of the ld. Commissioner of Income Tax (Appeals) - 13, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 22/01/2016, for the Assessment Year 2011-12. 2. There is a delay of 699 days in filing of this appeal. The assessee filed a letter requesting for condonation of delay which is extracted for ready referrence:-

“Date: 16.03.2018 To The Hon'ble Member (s) Income Tax Appellate Tribunal Kolkata Dear Sir, Reg: Nirav Kasat Benefit Trust PAN: AABTN2756P Assessment Year: 2011-12 Sub: Request for Condonation of delay in filing appeal against the order passed u/s 154 Kindly refer to the above.

The delay in filing appeal in time occurred inadvertently as the assessee had no knowledge about the due date of filing of the appeal and on advice of professional I am submitting this appeal in Form No. 36 after a delay of 730 days.

Assessment Year: 2011-12 M/s. Nirav Kasat Benefit Trust 2. The delay in filing appeal for 730 days may there take kindly be condoned and the appeal may be admitted. The inadvertent mistake in not filing the appeal in the aforesaid circumstances in time is regretted and it is humbly requested to condone the delay and oblige. AND FOR THIS ACT OF KINDNESS, THE APPELLANT BEING DUTY BOUND SHALL AL WAYS PRAY AND REMAIN GRATEFUL. Thanking you Yours Faithfully For: Nirav Kasat Benefit Trust”

2.1. He also filed an affidavit stating among other things as follows:-

Assessment Year: 2011-12 M/s. Nirav Kasat Benefit Trust 2.2. The ld. Counsel for the assessee, Mr. B.C. Jain, filed another affidavit, which is as follows:-

Assessment Year: 2011-12 M/s. Nirav Kasat Benefit Trust

A perusal of the above does not lead me to a conclusion that the assessee was prevented by sufficient cause from filing of the appeal in time. In reasons mentioned in the first letter for condonation extracted above dt. 16/03/2018, is a contradicts the facts and reasons mentioned in the affidavits. Though, the assessee relied on a number of case-law in support of his contentions on the issue of condonation of delay, I am of the considered opinion that this is not a fit case for condonation of delay for the reasons that there is inconsistency and contradiction in the submission of the assessee. 5. In the result, appeal of the assessee is dismissed on the ground of delay.

M/S. NIRAV KASAT BENEFIT TRUST,KOLKATA vs. ITO, WARD - 43(3), KOLKATA, KOLKATA

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