Sunku Surendra Vs ITO (ITAT Hyderabad)
2235-Day Delay Fatal: ITAT Hyderabad Refuses to Condonation & Dismisses Appeal
Assessee filed an appeal before Tribunal against the order of CIT(A). There was an inordinate delay of 2235 days in filing the appeal. Assessee sought condonation supported by an affidavit stating that he suffered severe abdominal pain & liver infection, was hospitalized in February 2019, discharged on 05.03.2019 & later took traditional medicine in Chennai which delayed his recovery. He contended that the delay was neither willful nor intentional. Reliance was placed on Collector Land Acquisition vs. Katiji & Ors (67 ITR 471, SC) for liberal interpretation of “sufficient cause.”
Revenue strongly opposed condonation, arguing that no reasonable cause was shown for such extraordinary delay. It was submitted that Assessee had already conceded to the additions before AO & CIT(A) after discrepancies in cash deposits & onion trade were found. Hence, reopening after more than six years was misuse of process.
Tribunal noted that the only medical certificate produced was dated 11.06.2025 & issued on doctor’s personal letterhead, not on hospital stationery. No hospital admission records, discharge summary, or prescriptions were produced. Tribunal held that citing one instance of treatment in Feb 2019 could not justify a delay of over six years. It emphasized that while courts lean towards condoning delays if sufficient cause is shown, litigants cannot misuse process by filing belated appeals without credible justification.
