AMIT MAHESWARI,BHARATPUR vs. ITO WARD 4(2)(1), FARRUKHABAD

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ITA 222/AGR/2025Status: DisposedITAT Agra12 September 2025AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to provide sufficient cause for the inordinate delay in filing the appeal. The explanations offered for the delay in obtaining the certified copy and pursuing the rectification application were found to be unreasonable.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay of 2460 days. The delay was attributed to the time taken to obtain a certified copy of the CIT(A)'s order and the subsequent disposal of a rectification application.

What were the issues?

Whether the delay in filing the appeal before the ITAT was condonable due to sufficient cause. The primary issue was the assessee's failure to provide a reasonable explanation for the extensive delay.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 154

AI-generated summary — verify with the full judgment below

INCOME TAX APPELLATE TRIBUNAL AGRA BENCH "SMC": AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER

(Through virtual hearing)

ITA No. 222/AGR/2025

(Assessment Year: 2012-13)

Amit Maheswari, | Vs. | ITO, C/o. JN Goyal & Company, C | Ward-4(2)(1), 162, Ranjeet Nagar, | Farrukhabad Bharatpur, Rajasthan 321 001 PAN: ATYPM0722G

Assessee by : | Shri Rajiv Goyal, A/R Revenue by: | Shri Anil Kumar, Sr. DR Date of Hearing | 20/08/2025 Date of pronouncement | 12/09/2025

O R D E R

- 1. The appeal in ITA No.222/AGR/2025 for AY 2012-13 arises out of the order of the ld. Commissioner of Income Tax (Appeals), Aligarh [hereinafter referred to as 'ld. CIT(A)', in short] in Appeal No. 113/2017-18 dated 28.05.2018 against the order of assessment passed u/s 147/144 of the Income-tax Act, 1961 dated 23.10.2017 (hereinafter referred to as 'the Act') by ITO, Ward-2(1), Farrukhabad (hereinafter referred to as 'ld. AO'). - 2. At the outset, I find that the appeal is delayed by the assessee by 2460 days. The order of the ld CIT(A) was passed on 28.05.2018. The certified copy of the said order was applied by the assessee only on 05.10.2021 which was not received by the assessee. Thereafter, rectification application u/s 154 of the Act was filed before the ld CIT(A) on 17.04.2022. Reminder was given by the assessee on 10.03.2025 to the ld CIT(A) for disposal of the rectification application. Since, no action was taken for the same, the assessee choose to file an appeal before the Tribunal with a delay of 2460 days. I find that the reasons adduced in the condonation petition by the assessee cannot be accepted as no

proper explanation has been given by the assessee as to why the assessee waited for even applying for certified copy for order of the ld CIT(A) for 3 years and 5 months from 28.05.2018 to 05.10.2021. Similarly, no plausible explanation has been given by assessee for having chosen to file rectification application u/s 154 of the Act before the ld CIT(A) on 17.04.2022 and thereafter waited for 3 years to send reminders to the ld CIT(A) for disposal of the said rectification application. Hence, I hold that the assessee was not prevented by sufficient cause for filing the appeal in time before this Tribunal and no reasonable explanation has been given for the delay. Hence, I hold that the appeal of the assessee deserved to be dismissed in limine as not maintainable.

3.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 12/09/2025.

-Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER

Dated: 12/09/2025

A K Keot

Copy forwarded to

- 1. Applicant - 2. Respondent - 3. CIT - 4. CIT (A) - 5. DR:ITAT

ASSISTANT REGISTRAR ITAT, New Delhi

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