2025 (2) TMI 1037 - AT - Income Tax

Condonation of delay - delay in filing appeals before the learned CIT(A) - assessee had filed his appeals before the learned CIT(A) with a delay of 10 years 10 months and 19 days and 11 years 03 months and 05 days for the impugned assessment years 2010-2011 and 2011-2012 - HELD THAT - There were no proper day-to-day explanation offered by the assessee. We note that the delays are of two kinds i.e. normal delay and inordinate delay. In case of former one the Court s/Tribunal s always take a lenient view to condone such normal delays and proceed to decide the matter in issue before it on merits in the interest of substantial justice. However in the present cases there was an inordinate delay of more than 10 years and 11 years for the impugned assessment years 2010-2011 and 2011-2012 respectively and admittedly the assessee could not explain the day-to-day delay before the learned CIT(A). Even before the Tribunal also the assessee had filed the appeals with a delay of 35 days and 50 days for the impugned assessment years 2010-2011 and 2011-2012 respectively. Taking the spirit from the recent Judgment of Pathapati Subba Reddy (died) 2024 (5) TMI 1319 - SUPREME COURT dismiss the appeals of the assessee as there were no sufficient cause shown by the assessee which could convince the Bench to condone the impugned delays of 10 years 10 months and 19 days and 11 years 03 months and 05 days for the impugned assessment years 2010-2011 and 2011-2012 in filing the appeals before the learned CIT(A). We therefore find no infirmity in the orders of the learned CIT(A) and accordingly we confirm his orders. The grounds raised by the assessee are dismissed in both these appeals.

Summary

The issues presented and considered in this judgment are as follows:- Whether the delay in filing appeals before the learned CIT(A) can be condoned.- Whether there was a sufficient cause shown by the assessee to justify the delay in filing the appeals.- Whether the appeals of the assessee should be dismissed due to inordinate delay.The detailed analysis of the issues is as follows:- The relevant legal framework and precedents considered by the Court include the provisions of the Income Tax Act, specifically regarding the filing of appeals within the prescribed time limits.- The Court interpreted the provisions of the Income Tax Act and relevant case law to determine whether the delay in filing the appeals could be condoned.- Key evidence and findings include the delay of 10 years 10 months and 19 days and 11 years 03 months and 05 days in filing the appeals for the assessment years 2010-2011 and 2011-2012, respectively.- The Court applied the law to the facts by considering the explanations provided by the assessee for the delay and comparing them to the legal requirements.- Competing arguments were presented by the assessee seeking condonation of the delay and the Revenue opposing such condonation.- The Court concluded that there was no sufficient cause shown by the assessee to justify the inordinate delays in filing the appeals. Therefore, the appeals of the assessee were dismissed.Significant holdings from the judgment include:- "We, therefore taking the spirit from the recent Judgment of Hon'ble Supreme Court in the case of Pathapati Subba Reddy (died) (supra), dismiss the appeals of the assessee as there were no 'sufficient cause' shown by the assessee which could convince the Bench to condone the impugned delays."- The core principle established is that inordinate delays in filing appeals without sufficient cause may lead to the dismissal of the appeals.- The final determination on each issue was the dismissal of the appeals of the assessee due to the failure to provide a convincing explanation for the delays.In conclusion, the Court dismissed the appeals of the assessee due to inordinate delays in filing the appeals before the learned CIT(A) and failure to demonstrate sufficient cause for such delays.