The assessee delayed filing an appeal before the Commissioner of ...

Assessee's 1008-day delay in filing appeal before CIT(A) not condoned due to insufficient reasons like COVID impact & staff changes. Appeal dismissed.

Case Laws     Income Tax

July 6, 2024

The assessee delayed filing an appeal before the Commissioner of Income Tax (Appeals) (CIT(A)) by 1008 days, citing changes in administrative staff and management roles post-COVID as reasons. However, the COVID pandemic subsided in March 2022, yet the assessee filed the appeal in November 2022, a delay of eight months without valid justification. The assessee's representative merely stated illness of a partner and administrative problems, which were deemed insufficient reasons. According to Section 9 of the Limitation Act, once the limitation period commences, subsequent disabilities or inability do not stop it. The limitation period began on 02.09.2019, and the 1008-day delay in filing the appeal before the CIT(A) was not condoned due to lack of sufficient cause. Consequently, the assessee's appeal was dismissed.

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