9911796707
TMI Blog2022 (7) TMI 1561X X X X Extracts X X X X X X X X Extracts X X X X ..... individual who is engaged in transportation business. As per the AIR information received by the Assessing Officer, cash deposits of Rs.24,79,430/- were found to be made by the assessee in his bank account maintained with ICICI Bank Ltd., Mumbai during the year under consideration. Since no return of income for the year under consideration was filed by the assessee, the assessment was reopened by the Assessing Officer and a notice under Section 148 of the Income-tax Act, 1961 ("the Act" in short) was issued by him to the assessee on 29.03.2017 after recording the reasons and obtaining approval from the higher authority. There was, however, no response on the part of the assessee to the said notice issued by the Assessing Officer as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal on 07.04.2022. The assessee, however, sought adjournment and the hearing accordingly was adjourned to 24.05.2022. On 24.05.2022, the assessee again sought adjournment and granting the same, the hearing was adjourned to 17.06.2022. On 17.06.2022, none appeared on behalf of the assessee nor any application for adjournment was filed. It is noted that there is a delay of 789 days on the part of the assessee in filing this appeal before the Tribunal and although the application seeking condonation of the said delay filed by the assessee is placed on record, no affidavit has been filed by the assessee in support of the same. Nobody has also appeared on behalf of the assessee before the Tribunal to support and substantiate the said appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly failed to establish such sufficient cause on evidence for the delay on his part in filing the appeal belatedly before the learned CIT(A) as well as before the Tribunal, but even his approach and attitude during the course of assessment proceedings as well as during the course of appellate proceedings before the learned CIT(A) as well as Tribunal have been found to be negligent, casual and noncompliant. We, therefore, refuse to condone the inordinate delay of 789 days on the part of the assessee in filing this appeal before the Tribunal and dismiss the said appeal at the threshold by treating the same as barred by limitation. 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 13th July 2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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