Case Law Details
Renuka Datla Vs DCIT (ITAT Hyderabad)
ITAT Hyderabad held that condonation of delay in filing of an appeal not granted as the assessee miserably failed to prove her case for a reasonable cause not to file the appeals in time.
Facts- The assessee is a doctor by profession. The assessee didn’t received the physical copy of the impugned order passed by CIT(A) as she was not available in Hyderabad. She stated that she mostly stayed in New Delhi post second wave of Covid-19 to attend property litigation and personal matters pending before the Supreme Court.
Accordingly, the assessee submitted that there is delay in filing of the appeals before the Tribunal for a period of 301 days, for which the assessee has filed a condonation petition along with affidavit explaining the reasons for not filing the appeal before the Tribunal within the stipulated period.
Conclusion- Held that the onus is on the assessee to prove that the assessee has a reasonable cause for not filing the appeal in time by supporting cogent evidence. In the present case after examining the documents on record, we are of the opinion that the assessee miserably failed to prove her case for a reasonable cause not to file the appeals in time. In the light of the above, we do not find any merit in the application of condonation of delay. Though, a part of the period of delay, is covered by the direction of the Hon’ble Supreme Court issued on account of pandemic, however, the assessee was required to explain each day of delay of the remaining period of 301 days.
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