DCIT Vs Chikkamariyappa Girish (ITAT Bangalore)
“AO Was Busy” Not Enough – Bangalore ITAT Refuses to Condone 507-Day Delay by Income Tax Department
The Bangalore ITAT dismissed the Revenue’s appeal itself after refusing to condone an enormous delay of 507 days in filing the appeal. The Tribunal held that merely stating that the Assessing Officer was busy with assessment work and compliances does not constitute “sufficient cause” under section 253(5) of the Income-tax Act.
The Department had challenged an appellate order deleting substantive and protective additions. However, though the CIT(A)’s order was received on 27.05.2024, the appeal before the Tribunal was filed only on 19.12.2025. When questioned regarding limitation, the AO filed a condonation petition stating that the office was substantially occupied with assessment proceedings, documentation and coordination work, and therefore the appeal could not be filed within time.
The ITAT found the explanation completely vague and lacking particulars. The Tribunal observed that the condonation application merely contained general statements that the AO was busy with assessment proceedings but did not explain specifically why such extraordinary delay of 507 days occurred or how it constituted sufficient cause.
The Bench categorically held that routine workload and office pressure cannot automatically justify enormous delay in filing appeals. Since the Department failed to establish any genuine or convincing reason for the delay, the Tribunal declined to admit the appeal itself and dismissed it as time-barred.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
This appeal is filed by the Department against the order of Ld. CIT(A)-11 dated 17-May-2024 for the Assessment Year 2020-21 wherein the appeal filed by the assessee against the assessment order passed by the ld. Assessing Officer [AO] was allowed wherein the issue was that the substantive addition in the hands of the assessee and protective addition in the case of Smt. Sharada were deleted, prior to the conclusion of the finality of the protective addition.
