ITAT rejects 246-day delay condonation for contradictory submissions and negligence in filing appeals

ITAT Jaipur rejected the assessee's application for condonation of 246-day delay in filing appeals. The CIT(A) order was delivered on 5.3.2013 but appeals were filed only on 6.1.2014. The assessee's submissions were self-contradictory - claiming non-receipt of order in affidavit while acknowledging receipt in condonation application. The tribunal found no reasonable cause beyond assessee's control preventing timely filing. The delay was attributed to negligence and inaction rather than circumstances warranting sympathy. Condonation was denied as substantial justice would not be served without cogent reasons for the inordinate delay.

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Issues:
Delay in filing appeals before ITAT Jaipur.

Analysis:
1. The appeals were filed by the assessee against the order of Ld. CIT(A), Ajmer for the Assessment Year 2005-06 & 2006-07, with a delay of 246 days.
2. The Department of Posts confirmed that the order was delivered to the assessee on 5.3.2013, which was not disputed by the assessee.
3. The assessee claimed non-receipt of the order until 18.12.2013, but the Director later submitted an affidavit stating non-receipt.
4. The assessee filed for condonation of delay, citing the delay was due to not receiving the order and relied on a similar case by ITAT Delhi 'E' Bench.
5. The Director's affidavit reiterated non-receipt, but the delay was not adequately explained beyond negligence.
6. The Tribunal referred to various legal precedents emphasizing the need for a reasonable cause for delay and discretion in condonation.
7. The Tribunal concluded that the delay was not adequately justified, and there was no sufficient cause beyond the control of the assessee.
8. Citing Supreme Court and High Court decisions, the Tribunal rejected the condonation of delay and dismissed the appeals for Assessment Years 2005-06 and 2006-07.

This detailed analysis of the judgment highlights the key points regarding the delay in filing the appeals before the ITAT Jaipur and the Tribunal's decision to reject the condonation of delay based on the facts and legal principles involved.

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