Appeal Dismissed Due to 1253-Day Delay; Vakalatnama Did Not Authorize Advocate to File Condonation Application.

The ITAT dismissed the assessee's appeal against the CIT(Exemptions), Hyderabad's order dated 20.9.2019 for the assessment year 2020-2021, due to a 1253-day delay. The assessee's condonation application, citing administrative changes, the COVID-19 pandemic, and renovation dislocations, was invalidated as the Vakalatnama did not authorize the advocate to file it. Consequently, the appeal was unadmitted and dismissed on 28/11/2023.

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Issues involved: Appeal against delayed order, condonation application, validity of condonation petition, dismissal of appeal.

Summary:
1. The appeal was filed by the assessee against the order of the Id CIT(exemptions), Hyderabad, dated 20.9.2019 for the assessment year 2020-2021, but it was delayed by 1253 days. The assessee filed a condonation application citing various reasons including administrative changes, COVID-19 pandemic, and renovation works causing dislocation of records.

2. The condonation application detailed the organizational structure of the appellant society, its management by government officers, and the impact of unforeseen circumstances on the delay in filing the appeal. The appeal was considered crucial for the appellant's contentions, and the delay was claimed to be unintentional.

3. The Vakalatnama presented by the appellant did not empower the advocate to file any application on behalf of the assessee, leading to the absence of a valid condonation petition. As a result, the appeal of the assessee was deemed unadmitted and subsequently dismissed.

4. The Tribunal pronounced the order on 28/11/2023, dismissing the appeal of the assessee due to the lack of a valid condonation petition.

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