Sanjay Kumar Sahu Vs ITO (ITAT Kolkata)
ITAT Kolkata held that condonation of delay with explanation like non-availability of tax consultant or illness of Grandson without medical document is not reasonable cause of granting delay. Accordingly, appeals dismissed as time-barred.
Facts- The present appeals are directed at the instance of assessee against the separate orders of ld. Commissioner of Income Tax (Appeals), Asansol dated 02.07.2019 passed for Assessment Years 2009-10 and 2010-11.
However, the Registry has pointed out that both the appeals are time-barred by 329 days.
Conclusion- It is pertinent to note that the impugned orders were passed on 02.07.20 19. Its effect was given by the ld. Assessing Officer on 23.08.2019. According to the assessee, the order was served upon him but was misplaced and found on 10.2019, but thereafter the assessee has filed the appeal on 25.09.2020. As far as the delay attributable to COVID period from March, 2020 is concerned, it is not to be counted and it is to be condoned. However, there is hardly specific any explanation by the assessee for the period August, 2019 upto March, 2020. The only explanation given in the application above is that sometime the Tax Consultant was not available to the assessee or illness of his Grandson. No affidavit in support of the delayed filing of appeals is filed. No other medical document in support of illness is being filed. Therefore, we do not deem it fit to condone the delay in filing these appeals. These appeals are dismissed being time-barred.
FULL TEXT OF THE ORDER OF ITAT KOLKATA
The present appeals are directed at the instance of assessee against the separate orders of ld. Commissioner of Income Tax (Appeals), Asansol dated 02.07.2019 passed for Assessment Years 2009-10 and 2010-11.
2. While concluding the hearing today, we have passed a separate Interim Order, which reads as under:-
“The present two appeals are directed at the instance of assessee against the separate orders of ld. Commissioner of Income Tax (Appeals), Asansol dated 02.07.2019 passed for A.Ys. 2009-10 & 2010-11.
On the earlier dates of hearing, Shri P.J. Bhide, FCA has been appearing on behalf of the assessee. However, he did not appear on 18.01.2023. The notice was issued to the assessee through Registered Post, but no one has appeared. The Bench Clerk was directed to call Mr. P.J. Bhide, FCA and on telephone he informed that the assessee is not in his contact and he has no instruction. Since on the absence of Shri P.J. Bhide on the last date of hearing, we have issued fresh notice for today, i.e. 8th February, 2023 through Registered Post, but inspite of that, no one has appeared. Therefore, we conclude the hearing ex-parte qua the assessee ”.
3. The Registry has pointed out that both the appeals are time-barred by 329 days. In order to explain the delay, the assessee has filed an application, which reads as under:-
