Case Law Details
Abhishek Singh (Prop.) Vs PCIT (ITAT Indore)
Introduction: The case of Abhishek Singh (Prop.) vs. PCIT (ITAT Indore) revolves around the dismissal of an appeal by the Indore Income Tax Appellate Tribunal (ITAT) due to a significant delay in filing. The litigant, Abhishek Singh, sought to challenge the revision order of the Principal Commissioner of Income Tax (PCIT) for the assessment year 2012-13. However, the Tribunal’s decision was influenced by the extensive delay in filing the appeal, leading to its dismissal.
Detailed Analysis: The appeal filed by Abhishek Singh was directed against the revision order of the PCIT under section 263 of the Income Tax Act. Despite the initiation of the appeal process, Abhishek Singh failed to appear before the Tribunal, indicating a lack of interest in pursuing the case. The Tribunal noted a delay of 2353 days (approximately 6-1/2 years) in filing the appeal, prompting the litigant to apply for condonation of the delay.
In the application for condonation of delay, Abhishek Singh cited reasons such as the order being misplaced in the counsel’s chamber and the counsel’s failure to comply in time. However, conflicting explanations emerged, with an affidavit later claiming that the delay was due to wrong advice from the counsel regarding the necessity of filing an appeal.
The Tribunal critically analyzed the explanations provided by Abhishek Singh and found them to be vague and unsubstantiated. Despite the liberal interpretation of “sufficient cause” for delay, the Tribunal emphasized that the litigant cannot exploit legal processes for ulterior motives. It highlighted the lack of genuine effort on Abhishek Singh’s part to file the appeal promptly, as evidenced by the absence of concrete details or evidence supporting the reasons for delay.
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