2021 (12) TMI 1385 - HC - Income Tax

Condonation of delay - delay of 331 days in filing the appeal - HELD THAT - As in the case on hand, we are compelled to take a different view on account of prejudice which has been caused to the assessee due to this belated filing of appeal by the revenue. The period of limitation for filing the appeal lapsed on 21st January, 2020. Had the appeal been preferred by the department within the said time, the assessee had an option to go under the Director Tax Vivad-se-Biswas Act, 2020 and file an application before the concerned authority. On account of the delay in filing the appeal, the assessee was not in a position to exercise such an option. That apart, we have perused the affidavit filed in support of the application for condonation of delay and we find that there is absolutely no reason assigned by the revenue to condone the inordinate delay of 331 days in filing the appeal. Thus, both on the ground that no sufficient cause has been shown by the appellant/department and also on the ground that the assessee has been put to prejudice which cannot be remedied, we are not inclined to condone the inordinate delay in filing the appeal. Petition for condonation of delay dismissed.

Summary

The High Court of Calcutta dismissed the petition filed by the revenue to condone a delay of 331 days in filing an appeal. The court found no sufficient cause for the delay and noted that the assessee was prejudiced by the belated filing of the appeal. As a result, the petition for condonation of delay was dismissed, and the appeal was rejected.