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Facts
Multiple assessees filed 14 separate appeals, all of which were delayed by 145 to 206 days. Applications for condonation of delay were filed, citing "unavailability of required counsel" as the reason, while notices issued by the tribunal were returned unserved with remarks like "no such person found".
Held
The Tribunal found the explanation of "unavailability of required counsel" insufficient for condoning the significant delay in filing appeals. Consequently, all 14 appeals were dismissed as non-maintainable due to the lack of a valid explanation, although liberty was granted to the assessees to revive them with a proper justification.
Key Issues
Whether delay in filing appeals can be condoned based on "unavailability of required counsel," and the maintainability of appeals filed with significant and inadequately explained delays.
Sections Cited
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Income Tax Appellate Tribunal, DELHI ‘B’ BENCH,
Before: SHRI CHALLA NAGENDRA PRASAD, & SHRI NAVEEN CHANDRA
PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-
The above captioned 14 separate appeals are by different assessees belonging to Shri Deepak Agarwal, Shri Mukesh Kumar & Others Group of cases. The appeals are preferred against the order of the ld. CIT(A)–28, New Delhi passed on different dates for captioned different assessment years respectively.
Since the underlying facts are common in all the appeals of the assessee, they were heard together and are disposed of by this common order for the sake of convenience and brevity.
From the perusal of the appeals, it is noticed that the appeals of all the assessees are delayed by days ranging from 145 to 206 days. For each assessee, they have filed application for condonation of delay.
We also find that notices issued have been returned back unserved with the postal remark “no such person found”.
5. The typical and common plea of the assessees in their condonation application is that there was “unavailability of required counsel”. We are of the opinion that such an explanation cannot be considered as plausible reason for condonation of delay in filing the appeals.
In view of the above factual finding, appeals of all the assessee are considered non-maintainable having no valid explanation for delay in filing the appeals and are hereby dismissed.
However, liberty is given to the assessees to approach the Tribunal for reviving the instant appeals with valid explanation.
In the result, all the captioned 14 appeals of the different assessees are dismissed.
The order is pronounced in the open court on 10.09.2024.