2017 (8) TMI 1610 - AT - Income Tax

Condonation of delay in filing appeal to ITAT - reason for delay in filing the appeal before the Tribunal - delay in filing the appeal by 28 days - sufficient cause for the delay - HELD THAT - There is absolutely no valid explanation or reason for delay in filing the appeal before the Tribunal. The assessee admittedly did not comply with statutory notices issued to him at assessment stage. Therefore A.O. in the absence of assessee framed practically ex-parte assessment order. Though assessee appeared before Ld. CIT(A) but he did not substantiate any of the grounds of appeal. No evidences have been filed despite giving sufficient opportunities though Shri Trilok Dhir C.A. appeared before the Ld. CIT(A). Therefore it is difficult to believe that he was not knowing as to how the appeal has to be filed before the Tribunal. Further the conduct of the assessee shows that he has not taken any effective steps either before the A.O. or before the Ld. CIT(A) to substantiate any of the grounds before the authorities below It is difficult to believe that he was not knowing as to how the appeal has to be filed before the Tribunal. The conduct of the assessee shows that he has not taken any effective steps either before the A.O. or before the CIT(A) to substantiate any of the grounds before the authorities below. The assessee had been negligent from the very beginning of the scrutiny assessment and as such the explanation of assessee cannot be accepted. Even it is not disclosed in the application as to who was the Counsel engaged by the Assessee for filing the appeal before the Tribunal and why he was engaged when he was not practicing before the ITAT. The application of assessee for condonation of delay is without disclosing any sufficient cause. It is well settled law that the delay can only be condoned only for sufficient and good reasons supported by cogent and proper evidence. The explanation of assessee is vague and without any substance. Thus hold that assessee failed to explain delay in filing the appeal was due to sufficient cause. Therefore reject the application for condonation of delay and dismiss the appeal of assessee in limine being time barred.

Summary

Issues involved:
Delay in filing appeal before the Tribunal leading to dismissal of appeal due to being time-barred.

Analysis:
The appeal by the assessee was directed against the order of Ld. CIT(A)-10 for the A.Y. 2010-2011. The assessee mentioned 5th December, 2016 as the date of communication of the order appealed against, but the appeal was filed on 28th February, 2017, making it time-barred by 25 days according to the Office. The case involved scrutiny assessment where the A.O. disallowed certain expenses and made additions as the statutory notices were not attended to by the assessee. Despite multiple opportunities given by the Ld. CIT(A), the assessee failed to submit any documentary evidence to substantiate his claims, resulting in the dismissal of the appeal. The application for condonation of delay in filing the appeal stated that the delay was due to the counsel not practicing before the ITAT, causing a delay of 28 days.

The Ld. D.R. opposed the condonation of delay, relying on the orders of the lower authorities. After considering the submissions, it was noted that there was no justification to condone the delay. Citing legal precedents, it was highlighted that delay in filing appeals can only be condoned for sufficient and good reasons supported by proper evidence. The Tribunal found that there was no valid explanation or reason for the delay in filing the appeal before them. The conduct of the assessee, who did not comply with statutory notices and failed to substantiate any grounds before the authorities, was deemed negligent. The explanation for the delay was considered vague and lacking substance, leading to the rejection of the application for condonation of delay and the subsequent dismissal of the appeal as time-barred.

In conclusion, the Tribunal dismissed the appeal of the assessee due to the failure to explain the delay in filing the appeal before them, deeming it as time-barred and lacking sufficient cause for condonation.