Case Law Details
Suresh Kumar Gupta Vs ITO (ITAT Raipur)
ITAT Raipur held that condonation of inordinate delay of 191 days in filing of an appeal cannot be condoned without any justifiable reason. Accordingly, condonation not granted due to lack of sufficient cause.
Facts- The assessee had e-filed his return of income for the A.Y. 2013-14 declaring an income of Rs. 8,66,360/-. Subsequently, the case of the assessee was selected for scrutiny assessment u/s. 143(2) of the Income Tax Act.
A.O vide his order passed u/s. 143(3) of the Act dated 16.03.2016, wherein after making multi-facet additions/disallowances, income of the assessee was determined at 14,47,140/-. CIT(A) dismissed the appeal. Being aggrieved, the present appeal is filed. Notably, assessee filed condonation application as there was delay of 191 days in filing of the said appeal.
Conclusion- Held that as inordinate delay is involved in filing of the same, for which the assessee had failed to come forth with any justifiable reason, therefore, as stated by the Ld. DR and, rightly so, the same does not merit to be condoned. The assessee has not given any genuine reason for the delay in filing of the captioned appeals either in his application seeking condonation of delay and the affidavits filed before me or in the course of hearing of the appeals.
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