2018 (12) TMI 1766 - AT - Income Tax

Condonation of delay - delay of 1631 days - sufficient cause of delay - HELD THAT - As gone through the affidavit filed by the Managing Director of the assessee-company and also the medical certificates. As find that there is no proximity between the period of delay and the medical certificates filed by the assessee. also find that the assessee has not explained the extraordinary delay of 1631 days by explaining the reasons. Find that the assessee failed to show a sufficient cause to condone the delay in the filing the appeal. Therefore, the petition filed by the assessee for condonation of delay is deserves to be dismissed. Accordingly, dismiss the appeal in limini.

Summary

Issues: Delay in filing appeal; Condonation of delay

The judgment deals with an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-1, Hyderabad, for the Assessment Year 2008-09, where a delay of 1631 days in filing the appeal was noted. The assessee filed a condonation petition citing the Managing Director's health issues and the Accountant's accident as reasons for the delay. The Tribunal considered the arguments presented by both parties and examined the medical certificates and affidavits submitted. The Tribunal found that there was no direct link between the medical issues and the delay, and the assessee failed to provide a satisfactory explanation for the significant delay. Consequently, the Tribunal dismissed the appeal, stating that the assessee did not demonstrate sufficient cause to condone the delay in filing the appeal.

In analyzing the issue of delay in filing the appeal, the Tribunal considered the reasons presented by the assessee, which included the Managing Director's health problems and the Accountant's accident. The Tribunal examined the medical certificates and affidavits submitted by the assessee to support these reasons. However, the Tribunal observed that there was a lack of direct correlation between the medical issues and the prolonged delay of 1631 days in filing the appeal. Furthermore, the Tribunal noted that the assessee did not adequately explain the extraordinary delay and failed to establish a sufficient cause to warrant condonation of the delay. As a result, the Tribunal concluded that the petition for condonation of delay was not justified and proceeded to dismiss the appeal.

The Tribunal also considered the arguments put forth by the Departmental Representative opposing the condonation of the delay. The Departmental Representative contended that the delay should not be condoned. After hearing both parties and examining the available evidence, including the medical certificates and affidavits, the Tribunal found that the assessee's explanation for the delay was not satisfactory. The Tribunal emphasized the importance of demonstrating a valid cause for such a substantial delay in filing the appeal. As the assessee failed to provide a convincing justification for the delay, the Tribunal decided to dismiss the appeal without further consideration, stating that the appeal did not merit condonation of the delay.