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Facts
The assessee filed an appeal with an inordinate delay of 262 days. The assessee sought condonation of this delay. The ITAT considered the totality of facts, circumstances, and various decisions.
Held
The Tribunal observed that the assessee failed to provide sufficient cause for the significant delay in filing the appeal. Therefore, the submissions regarding the delay were not found to have merit.
Key Issues
Whether sufficient cause was shown for condoning the inordinate delay of 262 days in filing the appeal.
Sections Cited
SC 2191 and D. Gopinathan Pillai vs State of Karal;a & Anr.AIR 2007 SC 2624
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16 SC 2191 and D. Gopinathan Pillai vs State of Karal;a & Anr.AIR 2007 SC 2624. Considering the totality of the facts and circumstances and also taking into consideration various decisions mentioned (supra), we are of the view that the assessee has failed to make out a case of sufficient cause for condoning the inordinate delay of 262 days and thus the Bench does not find merit in the submissions as to the inordinate delay in filing the appeal and thus the same is dismissed as indicated above.
0 In the result, the appeal of the assessee is dismissed Order pronounced in the open court on 09/2024. (डॉ. दीपक पी. रिपोर्ट) (Dr. Dipak P. Ripote) लेखा सदस्य / Accountant Member (डॉ.एस.सीतालक्ष्मी) (Dr. S. Seethalakshmi) न्यायिक सदस्य / Judicial Member जयपुर/ Jaipur दिनांक/ Dated:-0)/09/2024 *Santosh आदेश की प्रतिलिपि अग्रेशित / Copy of the order forwarded to: The Appellant- Sakata Inx India Pvt. Ltd. Alwar. 1. 2. प्रत्यर्थी / The Respondent- Pr. CIT, Jaipur-1. 3. 4. 5. आयकर आयुक्त / The Id CIT विभागीय प्रतिनिधि, आयकर अपीलीय अधिकरण, जयपुर/DR, ITAT, Jaipur गार्ड फाईल / Guard File ITA No. 140/JPR/2024) आदेशानुसार / By order, सहायक पंजीकार / Asstt.