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TMI Blog2024 (3) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... ondoned based on the unsubstantiated claim of the assessee that the same had occasioned for the reason that as he was not well conversant with the technology and computer, therefore, he could not access the order passed by the CIT(Appeals), NFAC within the stipulated period. As observed by case of Ramlal, Motilal and Chotelal Vs. Rewa Coalfields Ltd. (1 1961 (5) TMI 54 - SUPREME COURT] that seeker of justice must come with clean hands, therefore, now when in the present appeal the assessee appellant had failed to come forth with any good and sufficient reason that would justify condonation of the delay involved in preferring of the captioned appeal, therefore, decline to condone the same and, thus, without adverting to the merits of the case dismiss the captioned appeal of the assessee as barred by limitation. X X X X Extracts X X X X X X X X Extracts X X X X ..... ls were reflected. As the assessee failed to come forth with any plausible explanation in support of his claim that the cash deposits in his bank account during the year under consideration were sourced out of his accumulated savings of the preceding years, therefore, the A.O. rejected the same. Accordingly, the A.O. held the entire amount of cash deposits of Rs. 8,58,500/- as the assessee's unexplained money u/s. 69A of the Act. 4. Aggrieved the assessee carried the matter in appeal before the CIT(Appeals). Although the assessee by placing on record a copy of their cash flow statement and return of income for the preceding years had tried to impress upon the CIT(Appeals) that the cash deposits in his bank account during the subject year were sourced out of his accumulated savings but the same did not find favour with him. Observing, that the assessee had come up with a concocted story to explain the cash deposits in his bank account, the CIT(Appeals) was not persuaded to subscribe to the same. As regards the cash flow statement, capital account, etc. which were filed by the assessee, the CIT(Appeals) was of the view that as the assessee had failed to establish that the said d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30-Jun-2023 4. Income-tax Authority passing the order appealed against : NFAC" 7. Contrary to the claim of the assessee that the order of the CIT(Appeals), NFAC was received by him on 30.06.2023, it is stated by the Karta of the assessee HUF in his "affidavit" dated 05.02.2024 that he had learnt about the order passed by the CIT(Appeals), dated 30.06.2023 only on 03.02.2024. For the sake of clarity, the relevant extract of the "affidavit" of the assessee HUF is culled out as under: "1. I Raj Kumar Nebhani Karta of Raj Kumar Nebhani HUF preferred an appeal to the Commissioner (Appeals) against the assessment order dated 23.12.2019 for the assessment year 2017-18. 2. That I came to the knowledge of the order of CIT(A) on 03.02.2024 which was passed on 30.06.2023 3. I Raj Kumar Nebhani Karta of Raj Kumar Nebhani HUF is not well acquainted with the technology and computers, thus could not access the order within the d stipulated time. It came into notice when the Chartered Accountant accessed my IT portal. Therefore, I pray before your honor to please condone the delay in filing an appeal before the Hon'ble Income tax tribunal." A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeking condonation of delay dated 05.02.2024 and also the facts discernible from the "Form-36", as per which, the impugned order was received by him on 30.06.2023. 11. Be that as it may, I am of the view that the claim of the assessee that the delay in filing the present appeal had occasioned for the reason that he was not well conversant with the technology and computer is devoid of any force. I, say so, for the reason, that the assessee in his "affidavit" had deposed that the fact about disposal of the appeal by the CIT(Appeals) was intimated to him by his Chartered Accountant who had accessed his account in the Income Tax Portal. Backed by the aforesaid facts, it is clear beyond doubt that the account of the assessee in the income tax portal was accessible by his Chartered Accountant. I, thus, is of the firm conviction that the reason given by the assessee regarding the delay in filing the appeal is merely an eye wash. I am of the view that the delay involved in filing the present appeal is on account of the lackadaisical conduct of the assessee and/or his Chartered Accountant. As there is an inordinate delay of 161 days involved in filing the present appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai), wherein a fine distinction was drawn between normal delay and inordinate delay. It was held as under: "A distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days. Whereas in the former case the consideration of prejudice to the other side will be a relevant factor so the case calls for a more cautious approach, but in the latter case no such consideration may arise and such a case deserves a liberal approach." In the present case, the inordinate delay of 161 days cannot be simply condoned based on the unsubstantiated claim of the assessee that the same had occasioned for the reason that as he was not well conversant with the technology and computer, therefore, he could not access the order passed by the CIT(Appeals), NFAC within the stipulated period. 15. As observed by the Hon'ble Supreme Court in the case of Ramlal, Motilal and Chotelal Vs. Rewa Coalfields Ltd. AIR (1962) 361 (SC) that seeker of justice must come with clean hands, therefore, now when in the present appeal the assessee appellant had failed to come forth with any good and sufficient reason that would justify condonation of the delay involved in prefe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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