Case Law Details
Mahendra Kumar Goyal Vs ACIT (ITAT Jaipur)
ITAT condone delay of 9 years in filing appeal on account of inordinate delay of about 9 years as the assessee was imprisoned to Jail under serious criminal offence which was beyond his control to file the appeal in time
CIT(A) observed in his order dated 14-09-2021 that there is inordinate delay of 9 years in filing the appeal by the assessee on the issue of demand raised as well as the penalty amount. The ld. CIT(A) in his order elaborately discussed the issue taking the recourse of various decisions of Hon’ble Supreme Court and other High Courts holding that there is no sufficient cause which justifiably prevent the assessee in late filing the after an inordinate delay of 9 years.
AR of the assesee filed a brief synopsis of the events praying that the ld. CIT(A) should have decided the issue on merit instead of dismissing the appeal of the assessee on account of inordinate delay of about 9 years as the assessee was imprisoned to Jail under serious criminal offence which was beyond his control to file the appeal in time for adjudication of the case before the ld. CIT(A). Conclusively, the ld. AR of the assessee prayed that the delay of approximate of 9 years be condoned in view of the gravity and situation of the assessee’s case and the appeal of the assessee should be adjudicated upon afresh by the ld. CIT(A) on merit.
It is worthwhile to mention that when the assessment order was passed by the AO on 27-12-2011 then the assessee Shri Mahendera Kumar Goyal, could not get the service of the assessment order and he was not aware about the passing of the assessment order. Further the penalty order u/s 271(1)(b) was passed on 28-06-2012 by the ACIT, Circle-Kota and the service of the penalty order u/s 271(1)(b) could not take place to the assessee because he was in judicial custody till 14-12-2012 after getting bail from Hon’ble Supreme Court which also indicate that the assessee was deprived off to comply with the orders of the above authorities. This entire story indicates that the because of involvement in criminal offences mentioned above and judicial custody, the assesseee was not aware of Incomes taxes hovering upon him.
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