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2024 (4) TMI 984 - AT - Income TaxCondonation of delay - Delay in filling of an appeal before ITAT - appeal is delayed by 17 days - sufficient and reasonable cause for delay or not? - absence of a bonafide explanation - though the assessee had deposited the fees for filing the appeal before the Tribunal on 27.01.2024 but had kept the filing of the subject appeal in abeyance till 20.02.2024. The assessee has filed an “affidavit” wherein he had stated that as he was taken unwell on 30.01.2024, therefore, he could file the appeal only on 20.02.2024. HELD THAT:- Though the delay in filing the appeal may not be inordinate, it is the absence of a bonafide explanation of the assessee regarding the reasons that had resulted to delay in filing the appeal; read in the backdrop of his conduct before both the lower authorities, i.e the A.O and CIT(Appeals), who due to non-prosecution of the matter by the assessee before them were constrained to pass ex-parte orders, that we are of firm conviction that the delay in the filing of the present appeal by the assessee does not merit to be condoned. In case, if the delay is condoned based on an unsubstantiated claim in the case of the present assessee who had not even participated in the proceedings before the A.O. and the CIT(Appeals), then, it would send a wrong message and would lay down a wrong precedent for others to follow. Thus we are unable to persuade myself to condone the delay involved in the filing of the present appeal by the assessee appellant, who as observed by me hereinabove had consistently as a matter of habit evaded his participation in the proceedings before both the lower authorities and also delayed the filing of the present appeal without any justifiable reason. Thus we decline to condone the delay involved in filing of the appeal before ITAT. Appeal filed by the assessee is dismissed.
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