Appeal Dismissed for Delay in Filing Against Income Tax Order

The Tribunal dismissed the appeal due to a delay of 402 days in filing against the Commissioner of Income Tax (Appeals) order. The assessee's explanation of misplacing the order during office shifting was deemed insufficient without valid evidence. Despite a notarized affidavit, the Tribunal found the reasons provided lacked substantiation. Emphasizing the professional expertise of the assessee, a District Central Co-op. Bank, the Tribunal concluded the delay was unjustified. Consequently, the Tribunal declined to condone the delay, rejecting the appeal on 21st September 2022 by the Appellate Tribunal ITAT Pune.

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Issues: Delay in filing appeal, condonation of delay.

Analysis:
1. Delay in filing appeal: The appeal was filed with a delay of 402 days against the order passed by the Commissioner of Income Tax (Appeals). The assessee explained the delay by stating that the order was misplaced due to the shifting of the office to a new head office building. The General Manager representing the assessee filed a notarized affidavit explaining the delay. The assessee argued that there was no intention to file the appeal late, and the delay was inadvertent.

2. Condonation of delay: The ld. DR vehemently opposed the arguments of the assessee, stating that there was no evidence to support the shifting of the office to a new building. The ld. DR argued that the delay was inordinate, amounting to 402 days, and there was no valid reason provided on a day-to-day basis for the delay. The ld. DR emphasized that the delay should not be condoned and urged to reject the submissions of the assessee.

3. Judgment: After hearing both parties, the Tribunal examined the notarized affidavit filed by the General Manager representing the assessee. The Tribunal noted that the delay was indeed 402 days, as admitted by the assessee. The Tribunal found that the reasons provided for the delay, such as misplacing the order due to office shifting, were not substantiated with valid evidence. The Tribunal observed that the statement regarding the misplacement of the order seemed casual and without basis. Additionally, considering the professional expertise of the assessee being a District Central Co-op. Bank, the Tribunal concluded that the reasons provided were insufficient to justify the delay. Consequently, the Tribunal rejected the arguments and averments in the affidavit, declined to condone the delay, and dismissed the appeal.

4. Conclusion: The Tribunal, based on the lack of valid reasons and evidence for the delay, dismissed the appeal of the assessee. The delay of 402 days was deemed inordinate and not condoned. The judgment was pronounced on 21st September 2022 by the Appellate Tribunal ITAT Pune.

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