Case Law Details
Mr. C. Jegaveerapandian Vs ITO (ITAT Chennai)
The A.O has passed the assessment order on 25.03.2004. When the A.O has issued notice u/s. 148 of the Act, the assessee only filed income-tax return in respect of three Assessment years 1995-96, 1996-97 & 1997- 98 for remaining five years i.e., 1998-99 to 2002-03 he has chosen not to file a return. The assessee along with Chartered Accountant appeared before the A.O on 19.03.2003, 18.10.2004, 26.02.2004 in respect of three Assessment Years 1995-96, 1996-97 & 1997-98. The remaining five Assessment Years, the assessee has not responded, ultimately the A.O has passed assessment orders on 25.03.2004. From the above, it is clear that the assessee knows that there are proceedings pending before the A.O for which he has appeared already along with his C.A and also other assessment years pending before the A.O. Under these facts and circumstances, we are of the view that the assessee knowingly not to choose file an appeal in time before the Ld. CIT(A). Apart from that the assessee filed an affidavit before the ITAT, wherein he has stated in paragraph-I that he is away from family since 11.07.2001, which is factually not correct because the assessee has appeared before the A.O on 19.03.2003, 18.10.2004, 26.02.2004 therefore, the plea of the assessee that he is away from the family cannot be accepted. Further, as per the remand report submitted by the A.O that the assessee suffering from sugar, joint pain since 20.01.2002 for that he is taking treatment from Dr. Muralidharan, BAMS and the assessee is visiting the hospital for the period from 20.01.2002 to 28.08.2010 as an outpatient. From the above, it is clear that his state of mind is perfect and he is taking treatment for his ill-health therefore, he must also aware that there was an assessment order and appeal also to be filed. After careful reading of the remand report and also detailed order of the Ld. CIT(A), we find that the assessee was away from the family for 10 years is not believable. For the condonation of the delay, the assessee has to show that there must be a sufficient cause to condone the delay. In this case, the assessee himself decided as per his affidavit not to go to his house knowingly that there must be an assessment order. No one is prevented the assessee to go to his house therefore, we are of the opinion that there is no sufficient cause to condone delay. Accordingly, the appeals filed by the assessee are dismissed.
FULL TEXT OF THE ORDER OF ITAT CHENNAI
These eight appeals filed by the assessee are directed against the orders of the learned Commissioner of Income Tax (Appeals)-1, Madurai in ITA Nos. 182 to 189/2015-16 dated 03.07.2019 relevant to the Assessment Years 1995-1996 to 2002-2003 respectively.
2. In all these appeals the issue is common i.e., whether the Ld. CIT(A) is correct in not condoning the delay in pursuance to the directions given by the Hon’ble ITAT.
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