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2023 (1) TMI 1287 - AT - Income TaxCondonation of delay - delay of filing the appeal before this Tribunal of 968 days - reasonable cause submitted is that company s accountant received the order through email from the counsel of the assessee company but the said accountant forgot to disclose the impugned order and another person joined as accountant in the assessee company who while scrutinizing the accounts found that the said appeal has not been filed - HELD THAT - Upon careful consideration we do not find reasonable cause cogent enough to condone the huge delay of 968 days. The case law of JAKSON LTD. VERSUS ACIT CENTRAL CIRCLE-25 NEW DELHI 2018 (10) TMI 126 - ITAT DELHI referred by assessee is not applicable on the facts of the case here. In these circumstances we are inclined to dismiss the appeal in limine being time barred. Appeal is dismissed as time barred.
Issues: Delay in filing appeal before ITAT Delhi
Analysis: The judgment pertains to an appeal by the assessee against the order of ld. CIT (Appeals)-3, New Delhi dated 01.12.2015 for the Assessment Year 2006-07. The primary issue at hand is the significant delay of 968 days in filing the appeal before the ITAT Delhi. The reason provided for the delay was that the company's accountant received the order through email from the counsel of the assessee company but failed to disclose it. It was later discovered by another accountant in the company that the appeal had not been filed. The assessee sought condonation of the delay based on these grounds. The Revenue, represented by the Ld. DR, strongly objected to condoning the delay. Upon careful consideration, the ITAT Delhi, comprising Shamim Yahya, Accountant Member, and Ms. Astha Chandra, Judicial Member, found the reasons presented by the assessee insufficient to warrant condonation of the substantial delay. The tribunal cited a specific case law, ITA No.6432/Del/2014, in which the circumstances were deemed inapplicable to the current case. Consequently, the ITAT Delhi dismissed the appeal as time-barred, emphasizing the lack of a reasonable cause to justify the delay of 968 days. The decision was pronounced on the 19th day of January, 2023, in an open court setting.
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