Condonation of delay not granted on the basis of vague reasons

Balaji Autos Vs ACIT (ITAT Chennai)

Held that it can be make out that the assessee has made an afterthought to file the appeal accordingly condonation of 1070 days cannot be granted on the basis of vague reasons.

Facts- The appeal filed by the assessee is time barred by 1070 days. The assessee contended that the order of the Commissioner of Income Tax (Appeals)- 9, Chennai dated 24.05.2019 was not received by the assessee and only while filing appeal on 24.03.2022 before the Commissioner of Income Tax (Appeals) against the order passed under 143(3) r.w.s.147 for the assessment year 2014-15 in the e-filing portal, the assessee came to know that the order of the Commissioner of Income Tax (Appeals) on the appeal against the assessment order u/s. 143(3) was passed on 24.05.2019. Further, the learned AR submitted that from 24.03.2022 which is the date on which the passing of the order was first known to the assessee, the delay was only 35 days.

Conclusion- In this case, on perusal of reasons given by the assessee for delay in filing of the appeal, we find that although it appears, the assessee is not deriving any benefit by not filing the appeal within the due date prescribed under the Act, but, from contents of petition filed by the assessee, we could easily make out a case that the assessee has made an afterthought to file the appeal against the order of the CIT(A). Therefore, in our considered view, for these vague reasons, such huge delay of 1070 days in filing of the appeal, cannot be condoned.

We find that prima facie the reasons given by the assessee, in the affidavit for condonation of delay of 1070 days, seems to be not bona fide. We have gone through the affidavit filed by the assessee and also examined sequence of events and after considering necessary facts, we are of the considered view that the reasons given by the assessee in affidavit is not bona fide. Therefore, we are of the considered view that there is no merit in the reasons given by the assessee in the petition for condonation of delay in filing of the appeal.

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