Muni Reddy Santosh Reddy Vs ITO (ITAT Bangalore)
ITAT Bangalore Refuses to Condone Inordinate Delay; Appeals Dismissed for Non-Prosecution Despite Multiple Opportunities
The Bangalore ‘B’ Bench of the ITAT, in Shri Muni Reddy Santosh Reddy Vs. ITO, Ward-1(2)(3), Bangalore (ITA Nos.414 & 507/Bang/2025, AYs 2017-18 & 2014-15, order dated 16-12-2025), dismissed both appeals on the ground of inordinate delay and persistent non-prosecution.
For AY 2017-18, the Tribunal noted a delay of 423 days in filing the appeal against the NFAC order. The Assessee’s condonation petition merely cited vague reasons such as health issues and lack of documents, without any supporting material. Despite multiple adjournments and repeated opportunities, no effective appearance or explanation was made. The Tribunal held that no “sufficient cause” was demonstrated and refused to condone the delay, dismissing the appeal as not admitted.
Similarly, for AY 2014-15, involving a rectification order u/s 154, the appeal was filed with a delay of 161 days. The Assessee pleaded change of authorised representative, ill-health and difficulty in procuring documents, but failed to substantiate the same. The CIT(A) had already dismissed the appeal for non-prosecution after granting seven opportunities, and even before the Tribunal, the Assessee remained absent despite six chances. Holding that the affidavit was vague and insufficient, the Tribunal again declined condonation and dismissed the appeal.
However, the Tribunal granted limited liberty to the Assessee to seek recall under Rule 24 of the ITAT Rules, if he is able to subsequently demonstrate sufficient cause for non-appearance as well as delay.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
1. ITA No. 414/Bang/2025 is filed by Shri Muni Reddy Santosh Reddy (the Assessee/Appellant) for Assessment Year 2017-18 against the Appellate Order passed by the National Faceless Appeal Centre, Delhi (the Ld. CIT(A)) dated 30.10.2023 wherein the Appeal filed by the Assessee against the Assessment Order dated 14.12.2019 passed u/s. 143(3) of the Income Tax Act, 1961 of the Income Tax Officer, Ward-1 (2) (3), Bangalore was dismissed. The Assessee is aggrieved and is in appeal before us.
