Gonemmanvara Narappa Vs ITO (ITAT Bangalore)
ITAT Bangalore held that delay of 1265 days in filing of an appeal not condoned since negligence on part of the lawyer is not sufficient cause. Accordingly, appeal of the assessee dismissed by not condoning the delay.
Facts- The present appeal has been filed by the assessee, however, there is a delay of 1265 days in filing of an appeal. The sole ground/contention advanced for delay is that the assessee handed over the brief to the lawyer but the lawyer concerned did not file the appeal in time. The assessee was under the Bonafide belief that an appeal had been filed online.
Conclusion- Hon’ble Delhi High Court in the case of Rahul Mavi in WP(C) No.17704/2024 dated 18.12.2024 has deprecated the practice of shifting to the shoulder of the counsel, the negligence in approaching the court.
Held that we are of the considered opinion that it is not a fit case to condone the inordinate delay of 1265 days as the assessee failed to offer any “sufficient cause” explaining the delay. Accordingly, we dismiss the appeal of the assessee by not condoning the delay in filing the appeal before this Tribunal. In the result, appeal filed by the assessee is dismissed.
