2015 (2) TMI 1339 - AT - Income Tax

Condonation of delay - delay of 515 days in filing these appeals - HELD THAT - We have considered the factual matrix of this case to reach the finding that there existed no sufficient and reasonable cause for the inordinate delay of 515 days in filing the appeal as the assessee has also not been able to establish that he was prevented by sufficient causes beyond his control from filing these appeals on time. In the case on hand the cause of substantial justice would not be served by condoning the inordinate delay of 515 days in filing these appeals for which no cogent reasons have been given. We accordingly reject these petitions for condonation of delay for Assessment Years 2002-03 to 2005- 06. Consequently the assessee s appeals for Assessment Years 2002-03 to 2005-06 are not admitted for adjudication on merits and are dismissed in limine. - Decided against assessee.

Summary

Issues:
Delay of 515 days in filing appeals before ITAT, Bangalore for Assessment Years 2002-03 to 2005-06; Condonation of delay in filing appeals.

Analysis:
The judgment by the Appellate Tribunal ITAT Bangalore dealt with the issue of a significant delay of 515 days in filing appeals before the Tribunal for Assessment Years 2002-03 to 2005-06, seeking condonation of the delay. The assessee argued that the delay was due to wrong professional advice and diligently followed the counsel's guidance in filing the appeals. The assessee sought a lenient view, emphasizing the need to adjudicate based on merits rather than technicalities. The assessee cited various judicial pronouncements to support the plea for condonation of delay.

The Departmental Representative opposed the condonation, arguing that the delay was inordinate and not beyond the assessee's control. It was contended that the reasons provided did not establish sufficient cause for the delay and negligence on the part of the assessee was evident. The Departmental Representative urged for the dismissal of the appeals due to the substantial delay.

The Tribunal considered the arguments from both parties and reviewed the facts and legal precedents. Referring to relevant judicial decisions, the Tribunal highlighted the importance of distinguishing between inordinate delays and minor delays in condonation cases. The Tribunal found that the delay of 515 days was substantial and not adequately justified by the reasons provided by the assessee. It was emphasized that sufficient cause for delay should be beyond the control of the party, and negligence could not be a valid reason for condonation. The Tribunal concluded that the delay was primarily due to the assessee's negligence, and there was no reasonable cause established for the inordinate delay. As a result, the Tribunal rejected the petitions for condonation of delay and dismissed the appeals for Assessment Years 2002-03 to 2005-06 without admitting them for adjudication on merits.

In the final order, the Tribunal pronounced the dismissal of the assessee's appeals for the mentioned assessment years. The judgment highlighted the importance of establishing reasonable cause for delay in filing appeals and the consequences of negligence in such matters. The decision underscored the need for parties to exercise due diligence and provide substantial justifications for seeking condonation of significant delays in legal proceedings.