Time Barred Appeal Is Not Maintainable In Absence Of Sufficient Cause For Condonation: Vishakhapatnam ITAT
On finding that the assessee had neither substantiated his case before the Tribunal or before the CIT(A), the Visakhapatnam ITAT rejected the condonation and dismissed the appeal filed by the assessee in-limine. The Bench of the ITAT comprising of Duvvuru Rl Reddy (Judicial Member) and S Balakrishnan (Accountant Member) observed that “Even though the CIT(A) and the Tribunal has...
On finding that the assessee had neither substantiated his case before the Tribunal or before the CIT(A), the Visakhapatnam ITAT rejected the condonation and dismissed the appeal filed by the assessee in-limine.
The Bench of the ITAT comprising of Duvvuru Rl Reddy (Judicial Member) and S Balakrishnan (Accountant Member) observed that “Even though the CIT(A) and the Tribunal has given sufficient time to file the condonation petition, the assessee has not filed condonation petition either before the CIT(A) or before the Tribunal. The assessee has not filed any proof to establish that he was suffering with ill health.” (Para 7)
As per the brief facts of the case, the assessee filed a return of income, admitting total taxable income at Rs.2,80,551/-. The assessment was completed and the AO passed the order while assessing the total income of the assessee at Rs.1,11,69,494/- and raised the demand of tax payable at Rs.44,71,940/-. The CIT(A) dismissed the appeal of the assessee as time-barred.
The Bench noted that the CIT(A) dismissed this appeal, observing that “considering the unsubstantiated, incorrect and misleading statements and the overall conduct of the appellant, substantial delay of 3 years 4 months 18 days, in filing the appeal, cannot be condoned. No reasonable cause for the delay has been brought on record. Accordingly, the appeal is not admitted and dismissed as time-barred.”
The Bench observed that the assessee has not given justification to condone a huge delay of 3 years 4 months 18 days before the CIT(A), even though the assessee preferred to appeal before the Tribunal with a huge delay of 517 days.
The Bench further observed that when the assessee was asked by the Bench about the delay of 517 days to prefer this appeal before the Tribunal, the assessee replied that he was suffering from ill health, due to which, he did not file the appeal on time.
Therefore, on finding that the appeal of the assessee is time-barred, ITAT dismissed the assessee's appeal.
Counsel for Appellant/Taxpayer: Mahesh Gurram
Counsel for Respondent/Department: Dr.Aparna Villuri
Case Title: Mahesh Gurram verses Income Tax Officer
Case Number: I.T.A.No.40/Viz/2022