2022 (9) TMI 1415 - AT - Income Tax

Rectification Application - condonation of delay in preferring Miscellaneous Application - HELD THAT - It appears from the records that initially during the proceeding of quantum appeal before us on a number of occasions the matter was fixed for hearing but none appeared on behalf of the assessee. Under that circumstance, having no alternative, the Co-ordinate Bench has been pleased to dismiss the appeal with a firm belief that the assessee is not interested in pursuing the appeal. Hence, the instant application before us. We would like to mention that there is no provision of condonation of delay in preferring Miscellaneous Application before us. Hence, we find that the Miscellaneous Application is not maintainable and, thus, dismissed.

Summary

Issues:
Rectification and recall of order dated 13.07.2015 passed by the Co-ordinate Bench dismissing the appeal for non-prosecution.

Analysis:
The Miscellaneous Application was filed by the assessee seeking rectification and recall of the order dated 13.07.2015 passed by the Co-ordinate Bench, which dismissed the appeal for non-prosecution. The applicant had filed the application after a delay of 5 years, 6 months, and 23 days, supported by an affidavit dated 23.09.2021. During the quantum appeal proceedings, the matter was fixed for hearing multiple times, but no one appeared on behalf of the assessee. Consequently, the Co-ordinate Bench dismissed the appeal, believing that the assessee was not interested in pursuing it. The Tribunal noted that there was no provision for condonation of delay in preferring Miscellaneous Applications before them. Therefore, the Tribunal found the Miscellaneous Application not maintainable and dismissed it.

In conclusion, the Tribunal dismissed the assessee's Miscellaneous Application, as it was found not maintainable due to the significant delay in filing it. The order dated 13.07.2015 passed by the Co-ordinate Bench dismissing the appeal for non-prosecution was upheld, emphasizing the importance of timely and diligent pursuit of legal remedies. The Tribunal's decision was based on the lack of provision for condonation of delay in such applications, highlighting the necessity for parties to adhere to procedural requirements in legal proceedings to avoid adverse outcomes.