VXA Global LLP Vs ITO (ITAT Jaipur)
Delay of 317 Days Not Condoned – Affidavit Defective, No Sufficient Cause; Appeal Dismissed as Time-Barred
The Assessee filed an appeal on 14.07.2025 challenging the CIT(A)/NFAC order dated 26.06.2024 confirming addition of ₹3,52,26,777 towards alleged bogus purchases. The appeal, however, was filed 317 days beyond the prescribed limitation, and hence was accompanied by an application seeking condonation of delay.
Tribunal noted that on earlier dates—11.11.2025 and 13.11.2025—the Assessee had sought adjournments citing medical emergency of counsel, but on the final date (17.11.2025) there was no appearance from the Assessee’s side. The Department completed arguments.
The Assessee’s condonation plea stated generally that (i) the CIT(A) passed the order without hearing; (ii) the Assessee was medically unfit & faced personal problems; (iii) the Assessee came to know about the dismissal only in June 2025. However, Tribunal found no supporting material, documents, or evidence for any of these assertions.
The affidavit filed by the designated partner suffered from multiple defects:
- It contained no facts establishing sufficient cause for delay.
- Verification clause was defective—statements were affirmed only on “personal knowledge” rather than true belief.
- Para 3 of the affidavit referred to a “stay application,” even though no such stay application existed—an indication that the affidavit was carelessly drafted & unreliable.
Tribunal further examined the CIT(A)’s record & found that six notices were issued between 04.04.2024 and 19.06.2024, with no response from the Assessee. The Assessee never pleaded non-service of notices. No affidavit from the authorised representative was produced to support the claim that the Assessee learnt of dismissal only in June 2025.
On this basis Tribunal held that no sufficient cause was demonstrated for condoning a delay of 317 days. The condonation application was rejected.
Consequently, since the appeal remained barred by limitation, the Tribunal dismissed the appeal itself without going into merits.
FULL TEXT OF THE ORDER OF ITAT JAIPUR
