M/S NIRVANA BUSINESS SOLUTIONS PVT LTD,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX,, BANGALORE

At the outset, it is noticed that there is a delay of 935 days. The order of the ld.CIT(Appeals) was served on the appellant on 30/11/2011.

Thus, according to the appellant, the delay had occurred on account of closing the business operations of the appellant, consequently the employees deserting the company etc. It also states that the appellant had come to know of the order of the ld.CIT(Appeals) only after receipt of the consequential order giving effect to the ld.CIT(Appeals) order on 15/03/2013 but the present appeal was filed on 21/08/2014 leaving a delay of 524 days, which remain unexplained by the appellant. Thus, we do not find the explanation tendered by the appellant is plausible, bonafide as the appellant had failed to explain the delay between the date of receipt of giving effect to the order of the CIT(A) and the actual date of filing this appeal which is more than one year. Further, the appellant also failed to explain as to how the person who finally took a decision to file present appeal could not take this decision at the time of receipt of the order of the ld.CIT(Appeals). The reliance placed on the decision of the Hon’ble Bombay High Court in the case of Vijay Vishin Meghani vs. Dy.CIT (398 ITR 250) does not come to the rescue of the appellant. Therefore, we do not find any reason to condone the delay.

In the result, the appeal filed by the assessee is dismissed.