Case Law Details
Sunderlal Vs DCIT (ITAT Chennai)
The case of Sunderlal Vs DCIT (ITAT Chennai) revolves around an appeal arising from the order of the Commissioner of Income Tax (Appeals)-18, Chennai. Despite efforts to condone a significant delay, the appeal was ultimately dismissed due to unexplained reasons.
The appeal, which should have been filed within a specific timeframe, was significantly delayed by 726 days. The petitioner attributed this delay to the impact of the Covid-19 pandemic on their family, leading to a loss of track regarding the appellate order. However, upon scrutiny, the Tribunal found the explanation lacking in substantial evidence. The absence of supporting materials, such as medical certificates, cast doubt on the authenticity of the claim. Moreover, the petitioner’s failure to file the appeal despite multiple opportunities further weakened their case.
During the proceedings, the petitioner’s counsel attempted to justify the delay by citing the period during which the return of income for the assessment year 2022-2023 was filed. However, this argument was deemed insufficient by the Tribunal, as it failed to address the specific circumstances surrounding the delayed filing of the appeal.
In light of the aforementioned factors, the Tribunal concluded that there was no reasonable cause to condone the substantial delay in filing the appeal. Consequently, the appeal of the assessee was dismissed as un-admitted. This case underscores the importance of timely compliance with legal procedures and the necessity of providing substantial evidence to support claims of delay.
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