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

The appeal in 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’).

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.

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