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TMI Blog2024 (8) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... ause for delay in filing the appeal before Ld. CIT(A) and remained negligent and did not initiate any steps at all. Inaction and want of diligence on the part of the appellant/applicant would not entitle it to the benefit of the provisions of section 249(2) - Therefore, appellant is found to be casual, non-serious and non-vigilant in preferring/instituting the appeal before CIT(A) against the assessment order. In order to avoid injustice to respondent revenue, the impugned order passed by the Ld. CIT(A) dismissing the appeal of the assessee in-limine is upheld. - Hon ble Shri G. D. Padmahshali, Accountant Member And Shri Vinay Bhamore, Judicial Member For the Assessee : None For the Revenue : Mr Umesh Phade [ Ld. DR ] ORDER PER G. D. PADM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred by limitation. Further aggrieved by impugned order the assessee firm set-up the present appeal on as many as four grounds as laid in appeal memo. 4. At the outset of physical hearing, drawing our attention to orders of tax authorities below the Ld. DR Mr Phade submitted that, the assessee was in receipt of assessment order on the date it was passed, the appeal thereagainst was however filed on 15/01/2022 that is with the delay of almost 2086 days from the expiry of period within which the appeal could have been filed before Ld. CIT(A). Stressing 2086 days delay occurred in instituting the appeal before Ld. CIT(A) and reiterating the contents of para 5 (placed at Pg 3-4/4) the Ld. Phade argued that, the delay of 2086 days is inordinate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against order of assessment or penalty order is required to be filed within thirty days from the date the order sought to appealed was received by assessee. In the instant case the appeal against assessment order was admittedly filed before Ld. CIT(A) on 15/01/2022, ostensibly with a delay of 2086(approx.) days from the expiry of statutory period prescribed u/s 249(2) of the Act. The said appeal was since time barred by limitation hence dismissed in-limine in the absence of document/explanation establishing sufficient reasons behind occurrence of such inordinate delay. 8. Let us first consider the core principles culled out by the Hon'ble Supreme court in Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n granted by Hon ble Supreme Court is excluded, the balance delay in instituting appeal before Ld. CIT(A) still continues to be inordinate, substantial excessive. In the absence of any application/petition and affidavit accompanying corroborative independent evidence that such inordinate delay in filing appeal before Ld. CIT(A) was occurred for a sufficient cause, it is much less possible for quasi-judicial authority to turn-a-blind-eye and accept the same without evidence. We note that, there is neither a plausible explanation nor any whisper in the entire narration of delay or about a single step taken to showcase the required seriousness, and not even an affirmation that delay was undeliberate or unintentional. The appellant assessee bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be decided only within the parameters laid down by this Court in regard to the condonation of delay. In case there was no sufficient cause to prevent a litigant to approach the court on time condoning the delay without any justification, putting any condition whatsoever, amounts to passing an order in violation of the statutory provisions and it tantamounts to showing utter disregard to the legislature . (Emphasis supplied) 10. It is the trite law that, the burden is on the party claiming condonation of delay to place before the appellate authority, in clear and explicit terms, all facts on which the party relies, so that the appellate authority/court can come to the conclusion that it is not a case of want of diligence or inaction on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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