2020 (12) TMI 1333 - AT - Income Tax

Condonation of delay - delay of 272 days in filing this appeal before ITAT - HELD THAT - The assessee is fully aware of the delay and the fact that there is no condonation petition or any reasonable cause for the delay aattributed by the assessee on record. Earlier the assessee has sought time to provide the same. Now the assessee submits further adjournments. In our considered opinion when there is a delay of 272 days which is quite considerable it was incumbent upon the assessee to file the condonation petition and submit the reasonable cause for the delay along the appeal. Despite being made aware of the delay the assessee has been seeking adjournment time and again. Accordingly in our considered opinion the assessee having filed no condonation petition or submitted any reasonable cause for the delay, this appeal is liable to be dismissed as time-barred. Accordingly this appeal is dismissed as time-barred. - Assessee appeal dismissed.

Summary

Issues involved: Delay in filing appeal, Disallowance of expense

Delay in filing appeal:
The appeal was directed against the order of the Commissioner of Income Tax (Appeals) dated 2.5.2018, relating to the assessment year 2014-15. The appeal was found to have a significant delay of 272 days in filing. Despite being aware of the delay, the assessee did not file any condonation petition or provide a reasonable cause for the delay. The assessee had been seeking adjournments without submitting any valid reasons for the delay. The Tribunal noted that it was incumbent upon the assessee to file a condonation petition and submit a reasonable cause for the delay along with the appeal. As no such petition or cause was presented, the Tribunal concluded that the appeal was time-barred and subsequently dismissed it on that basis.

Disallowance of expense:
The issue under adjudication by the authorities below was the disallowance of an expense amounting to Rs. 3,57,041/-. However, the appeal was dismissed as time-barred due to the delay in filing, and no discussion or decision was provided on the merits of the disallowance of the expense. The Tribunal's decision to dismiss the appeal as time-barred meant that the issue of the disallowed expense was not addressed or resolved in the judgment. Hence, the disallowance of the expense remains unresolved due to the procedural dismissal of the appeal based on the delay.

In conclusion, the judgment by the Appellate Tribunal ITAT MUMBAI highlighted the importance of adhering to timelines in filing appeals and the necessity of providing valid reasons for any delays. The dismissal of the appeal as time-barred due to a significant delay of 272 days prevented the Tribunal from addressing the substantive issue of the disallowed expense of Rs. 3,57,041/-. The decision underscores the procedural requirements in legal proceedings and the consequences of failing to comply with such requirements, leading to the dismissal of the appeal without a substantive review of the underlying issues.