Case Law Details
Devaraj Construction Vs ITO (ITAT Chennai)
In this case the reason for the delay in filing the appeal was that Shri S. Muthiah, F.C.A. died on 02.03.2015 and because of that there is no coordination between the assessee and the C.A. firm. The appellate order passed by the ld. CIT(A) dated 28.12.2017. The assessee knows very well that his C.A. died and he filed the appeal with a delay of 407 days in filing the appeal. Even before the ld. CIT(A), the assessee filed the appeal with a delay of 174 days in filing the appeal and in the condonation petition, the assessee has stated the reason that the he has entrusted the work to the auditor, the firm was under the impression that the appeal could have been filed against the assessment order. When the assessee received a show cause notice for payment of tax, the assessee firm has made enquiry with the auditor office and it has to come to the knowledge of the assessee that no appeal has been filed against the assessment. From the above, it is very clear that the assessee was not serious about pursuing the appeal either before the ld. CIT(A) or before the ITAT. By considering the above facts and circumstances of the case, we are of the considered opinion that there is no sufficient cause to condone the delay and accordingly, the petition for condonation of delay is rejected. Since the delay of 407 days in filing the appeal was not condoned, the appeal filed by the assessee before the Tribunal is not maintainable and accordingly, the appeal filed by the assessee is dismissed.
FULL TEXT OF THE ORDER OF ITAT CHENNAI
This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 2 (I/c), Madurai dated 28.12.2017 relevant to the assessment year 2008-09.
2. The appeal filed by the assessee was time barred by 407 days in filing the appeal before the Tribunal. In support of an affidavit, the assessee has filed a petition for condonation of delay in filing the appeal, wherein, the assessee has stated as under:
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