2016 (8) TMI 1242 - AT - Income Tax

Condonation of delay - sufficient cause for delay of 1050 days - Held that - When assessee could file the appeal before ld. CIT(Appeals) having same reason earlier there was no reason to believe that assessee was prevented by sufficient cause in not filing the appeal before the Tribunal within the period of limitation. Further in the application for condonation of delay the assessee submitted that when impugned order was received on 30.11.2012 assessee had requested his counsel to file the appeal before Tribunal but the counsel did not file the appeal due to some confusion. It would therefore clearly prove that assessee was aware of the fact that after receipt of the impugned order assessee was required to file appeal before the Tribunal within limitation so as to challenge the rejection of the books of account and application of higher NP rate in appeal before the Tribunal. Contradictory stand is taken in application for condonation of delay. Therefore there was no reason to believe that assessee was later on prevented by any sufficient cause for not filing the appeal before the Tribunal within the period of limitation. Thus the explanation given by the assessee does not inspire confidence and would not disclose any sufficient and good reason for explaining the delay in filing appeal before the Tribunal. Assessee failed to explain the delay in filing appeal was due to sufficient cause therefore appeal of the assessee shall have to be dismissed being time barred. - Decided against assessee.

Summary

Issues:
Challenging rejection of books of account and higher net profit rate, Condonation of delay in filing appeal before Tribunal.

Analysis:
- The appeal was filed against the order of the ld. CIT(Appeals) for the assessment year 2009-10, contesting the rejection of books of account and application of a higher net profit rate.
- The appeal was time-barred by 1050 days as it was filed on 15.12.2015 against an order communicated on 30.11.2012.
- The assessee sought condonation of delay citing family issues, specifically the physical abuse of the daughter leading to legal matters. However, the delay was not satisfactorily explained.
- The Tribunal observed that the family dispute with the daughter had no direct relevance to the delay in filing the appeal before the Tribunal.
- Legal precedents were cited regarding the condonation of delay, emphasizing the need for sufficient cause and proper evidence to justify delays.
- The Tribunal concluded that the assessee failed to provide a valid reason for the delay and dismissed the appeal as time-barred.
- The application for condonation of delay was rejected, leading to the dismissal of the appeal.

This judgment highlights the importance of timely filing appeals and the stringent requirements for condonation of delay in legal proceedings. The Tribunal emphasized the need for a genuine and justifiable cause supported by evidence to excuse delays in filing appeals. In this case, despite the family issues cited by the assessee, the Tribunal found the explanation insufficient to warrant condonation of the significant delay, ultimately resulting in the dismissal of the appeal as time-barred.