2012 (11) TMI 315 - AT - Income Tax

Delay in filing of appeal - Held that - Application of the assessee for the condonation of delay of 771 days states no reasonable cause for condonation of such a long delay of 771 days. Dismiss this appeal of the assessee following the case of CIT Versus Multiplan India (Private) Limited 1991 (5) TMI 120 - ITAT DELHI-D wherein held that the Tribunal has not passed any order of dismissal of appeal on the basis of Rule 24 of the Tribunal Rules which presupposes admission of appeal under section 253 besides there was no question of hearing the respondent since none could be notified because of proper particulars not furnished so far - against assessee.

Summary

Issues: Condonation of Delay in Filing Appeal

The judgment by the Appellate Tribunal ITAT, Ahmedabad pertains to an appeal filed by the assessee against the order of the ld. CIT(A), Baroda dated 28.04.2010 for assessment year 2006-07. The appeal was filed 771 days after the due date, and the assessee submitted an application for condonation of delay. The application cited legal ambiguity and lack of clear legal advice as reasons for the delay. However, the Tribunal found that no reasonable cause was shown for condoning such a long delay. The assessee was duly informed of the hearing date, but failed to appear without requesting an adjournment. Consequently, the Tribunal held that the assessee displayed a lack of serious interest in prosecuting the appeal and dismissed the appeal for want of prosecution, citing the decision in the case of Multiplan India, 38 ITD 320.

The judgment highlights the importance of timely filing of appeals and the requirement to demonstrate a valid reason for condonation of delay. It underscores the need for parties to actively participate in legal proceedings and adhere to procedural requirements. The Tribunal's decision to dismiss the appeal emphasizes the significance of diligence and commitment in pursuing legal remedies.