Case Law Details
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.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
