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Issues involved: Appeal challenging revision order u/s 263 of the Act for assessment years 2006-07 and 2007-08, delay in filing appeals, condonation of delay.
The assessee filed two appeals challenging the revision order passed by the Ld CIT u/s 263 of the Act for the assessment years 2006-07 and 2007-08, which were barred by limitation by 344 days. The assessee requested the bench to condone the delay in filing the appeals due to medical reasons, specifically citing low back pain and numbness associated with Diabetes Mellitus as the reasons for the delay. The Ld Counsel for the assessee argued that the medical condition of the assessee, coupled with the misplacement of the order, led to the delay in filing the appeals. It was emphasized that the assessee had a strong case on merits and hence had a valid reason for the delay. On the contrary, the Ld D.R. objected to the plea, highlighting the significant delay of almost a year in filing the appeals and contending that the reasons provided were not sufficient to justify the delay. After hearing both parties, the Tribunal noted that the medical certificate provided by the assessee only mentioned treatment for low back pain and numbness associated with Diabetes Mellitus without specifying immobilization or in-patient status. The Tribunal also observed that the assessee's claim of misplacing the order and noticing the omission only when pressed for tax payment lacked substance. It was pointed out that the revision order itself did not create a tax demand, and the assessee failed to provide details of the time period when the consequential assessment order was passed. Consequently, the Tribunal found that the assessee did not demonstrate a reasonable cause for the delay and dismissed both appeals as unadmitted. In conclusion, both appeals filed by the assessee challenging the revision order u/s 263 of the Act for the assessment years 2006-07 and 2007-08 were dismissed by the Tribunal due to failure to justify the delay in filing the appeals.
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