RAJAVIGNESH EDUCATIONAL TRUST,PERAMBALUR vs. CIT EXEMPTIONS, CHENNAI

We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and treated exparte.

We find that this appeal was filed with a delay of 443 days. The assessee filed petition explaining the reasons for the said delay. On perusal of the said petition, we note that the President of the assessee trust has not noticed the order of rejection uploaded in the e-filing portal due to health issues for past 14 months, further it was also stated that no one in the assessee trust noticed the order of rejection by the ld. CIT(E), Chennai. We find, according to delay condonation petition, that the President of assessee trust was not well and further no one in the assessee trust noticed the order passed by the ld. CIT(E), in our opinion, are not valid reasons to explain abnormal delay of 443 days, therefore, we hold, no sufficient cause shown by the assessee in explaining the delay of 443 days, which really prevented the assessee to file the appeal in time. On perusal of the impugned order, we note that no representation whatsoever made by the assessee before the ld. CIT(E) which is clear from para 6 of the impugned order. Taking into account the facts and circumstances of the case, we find no valid reason explained for the delay of 443 days. Thus, the delay condonation petition is rejected and in view of the

In the result, the appeal of the assessee is dismissed. Order pronounced on 03rd July, 2024 at Chennai.