2019 (1) TMI 1327 - AT - Income Tax

Delay in filing appeal before the Tribunal - Reasons for delay - Reopening of assessment - as per delay in filing of appeal before the Tribunal was not due to any carelessness and it was beyond the control of the assessee as he was under belief that the appeal before the Ld. CIT(A) is still pending - Held that - An examination of the affidavit filed by the assessee and extracted at para 2 hereinbefore indicates that the nature and source of knowledge has not been disclosed with sufficient particularity by the deponent (the assessee). He could have mentioned the name of his friend s son. He could have mentioned the date in the month of July and December 2017 referred by him. The deponent (assessee) has not done so. In the instant case the assessee has not disclosed with sufficient particularity the nature and source of knowledge. Thereby, the other side is precluded to verify it and make an effective answer. delay in filing appeal before the Tribunal - decided against assessee

Summary

Issues:
Delay in filing appeal before the Tribunal

Analysis:
The appeal was filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-3 for the assessment year 2011-12. The delay in filing the appeal before the Tribunal was 614 days. The assessee provided an affidavit explaining the delay, stating that due to a friend's son not delivering the appellate order, the assessee was unaware of the dismissal of the appeal by the CIT(A)-3 until December 2017. The assessee argued that the delay was not due to carelessness but circumstances beyond control. The assessee requested condonation of the delay to ensure justice.

The Tribunal examined the affidavit filed by the assessee and noted that the nature and source of knowledge were not disclosed with sufficient particularity. Citing a Supreme Court case, it emphasized the importance of disclosing the source of information in affidavits. The Tribunal also reviewed case laws cited by both sides. One case involved condoning a delay of 2191 days due to an employee's inadvertent mistake, while another highlighted the principles of condonation of delay set by the Supreme Court.

Referring to various legal precedents, including Supreme Court judgments, the Tribunal discussed the principles governing the condonation of delay. It emphasized that diligence and caution are essential requirements for condoning delay in filing appeals before the Tribunal. The Tribunal concluded that based on the affidavit and legal principles, the delay in filing the appeal could not be condoned, and subsequently, the appeal was dismissed.

In conclusion, the Tribunal dismissed the appeal due to the inability to condone the delay in filing the appeal before the Appellate Tribunal. The decision was based on the examination of the affidavit, legal principles, and the requirement of diligence and caution in such matters. The Tribunal's decision was pronounced openly on a specific date.