Case Law Details
Janata Urban Co-op. Bank Ltd. Vs ACIT (ITAT Pune)
The impugned order was passed in 2017, the appeal was filed in 2021. The assessee has filed return of income which clearly shows that the assessee is supported by professionals having expertise in Income Tax procedures. The delay of 685 days cannot be accepted as the delay is continuing during Covid lockdown. He vehemently argued the delay of 1315 days cannot be condoned as the assessee failed to explain the reasons for delay on day to day basis. We note that admittedly as pointed by the ld. DR the assessee did not show the reasons for delay on day to day basis as it is required under law but however stated that head office of the assessee could not get sufficient feedback about the Income Tax filing procedures and the appeal was not filed due to for want of knowledge of legal procedure, in our opinion, cannot be acceptable, as rightly pointed by the ld. DR. The assessee is a bank having 7 branches and filed return of income which clearly establishes that the assessee has been advised on Income Tax procedures. Upon examination of affidavit deposed by the General Manager representing the assessee and the submissions of ld. DR along with the facts and circumstances of the case, we find that the assessee failed to show reasonable cause which really prevented the assessee in filing the appeal in time. Therefore, the affidavit filed by the General Manager representing the assessee to condone the delay is fails and is rejected. Thus, the delay of 1315 days is not condoned.
FULL TEXT OF THE ORDER OF ITAT PUNE
This appeal by the assessee against the order dated 22-02-2017 passed by the Commissioner of Income Tax (Appeals)-4, Pune [‘CIT(A)’] for assessment year 2012-13.
2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose of the appeal by hearing the ld. DR and perusing the material available on record.
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