2023 (11) TMI 1268 - AT - Income Tax

Validity of condonation application - appeal filed by the assessee is delayed by 1253 days - HELD THAT - The condonation application is signed by the Advocate for the Appellant. A petition for condonation of delay is to be filed by the applicant. In the present case, the applicant is the assessee. The applicant is not the Advocate. Vakalatanama also does not empower the advocate to file any application much less sign any application on behalf of the assessee. This being so, as the valid condonation petition is not available, the appeal of the assessee stands unadmitted and consequently same is dismissed.Appeal of the assessee stands dismissed.

Summary

Issues involved: Appeal against delayed order, condonation application, validity of condonation petition, dismissal of appeal.

Summary:
1. The appeal was filed by the assessee against the order of the Id CIT(exemptions), Hyderabad, dated 20.9.2019 for the assessment year 2020-2021, but it was delayed by 1253 days. The assessee filed a condonation application citing various reasons including administrative changes, COVID-19 pandemic, and renovation works causing dislocation of records.

2. The condonation application detailed the organizational structure of the appellant society, its management by government officers, and the impact of unforeseen circumstances on the delay in filing the appeal. The appeal was considered crucial for the appellant's contentions, and the delay was claimed to be unintentional.

3. The Vakalatnama presented by the appellant did not empower the advocate to file any application on behalf of the assessee, leading to the absence of a valid condonation petition. As a result, the appeal of the assessee was deemed unadmitted and subsequently dismissed.

4. The Tribunal pronounced the order on 28/11/2023, dismissing the appeal of the assessee due to the lack of a valid condonation petition.