2019 (11) TMI 1193 - HC - Income Tax

Condonation of delay - Delay in filing of the appeal is of 1744 days - Delay in filing of appeal is in reference to the Manager, who said to be ill - HELD THAT - It is a fact that Income Tax Appellate Tribunal passed the impugned order on 28.02.2014. The period for filing the appeal was expired on 08.07.2014. The appeal has been preferred on 17.04.2019. The main excuse of delay in filing of appeal is in reference to the Manager, who said to be suffering from many ailments. There is nothing on record to show that Late Padam Prakash Singh was suffering from ailments and was such an ailment which did not permit him to take initiative for filing of appeal. It was otherwise duty of the assessee to watch the affairs of its firm and in any case, Late Padam Prakash Singh died on 22.11.2017. At least thereupon, the assessee was expected to file appeal immediately but it was filed almost after one and half years. The delay in filing the appeal is not of few days or months but is of more than four and half years. Taking note of the aforesaid, we do not find any ground to condone the delay - application for condonation of delay is dismissed.

Summary

Issues: Condonation of delay in filing an appeal against the order passed by the Income Tax Appellate Tribunal.

Analysis:
The case involved an application for condonation of delay in filing an appeal against the order passed by the Income Tax Appellate Tribunal. The delay in filing the appeal was 1744 days, and the appellant sought condonation, citing the illness and subsequent death of the Manager responsible for legal matters. The appellant realized the non-filing of the appeal in March 2019 and promptly filed the appeal after consulting counsel. The appellant requested the delay of four and a half years to be condoned. The respondent opposed the condonation, arguing that the delay was significant and no satisfactory explanation was provided. The respondent highlighted that even after the Manager's death, no immediate steps were taken to file the appeal. The court considered both parties' submissions and examined the record. The court noted that the Manager had passed away in November 2017, and the appeal was filed in April 2019, more than a year later. The court found that there was no justification for the delay and dismissed the application for condonation of delay.

The main point of contention was whether the delay in filing the appeal should be condoned due to the Manager's illness and subsequent death. The court emphasized that there was no evidence to show that the Manager's illness prevented him from initiating the appeal process. Additionally, the court highlighted that it was the appellant's responsibility to oversee the firm's affairs, and the significant delay of over four and a half years was not adequately explained. The court concluded that there were no grounds to condone the delay and, consequently, dismissed the application for condonation of delay. As a result, the appeal challenging the order passed by the Income Tax Appellate Tribunal was also dismissed.