2023 (7) TMI 1576 - AT - Income Tax

Late Tax Appeal Dismissed: Missed Deadline Seals Fate of Assessee's Challenge Under Section 263 for AY 2014-2015

Save A Family Plan (India) Versus The Deputy Commissioner of Income-tax (Exemptions), Kochi.

ITAT Cochin dismissed the assessee's appeal under section 263 for AY 2014-2015 as time-barred. The appeal, filed 265 days late, lacked a valid condonation ... Condonation of delay - Appeal delayed by a period of 265 days - HELD THAT:- Bench had on an earlier occasion, i.e., 18/5/2023, found no specific reason stated for the delay, much less sufficient cause shown, toward condonation of the delay. It accordingly extended an opportunity to the assessee to enable it to improve it’s case in the matter by, inter alia, filing an improved affidavit. No material in this regard, nor even a condonation petition, stands filed. Sri.Abraham, CA, appearing for the assessee, however, would submit that even as an affidavit stands prepared, the same is awaiting signature by the competent person. He was, however, on enquiry, unable to state the contents of the affidavit, i.e., the reason/s that prevented the assessee in filing the appeal in time – which is otherwise barred by limitation, in time. He, however, could not state any. The defect afore-stated in the appeal, in any case of the matter, has yet not been removed. There is as such neither any condonation petition, nor any affidavit by the appellant in support, on record, i.e., even after over 27 months of filing the Appeal. Under the circumstances, the instant appeal is not maintainable, and is accordingly dismissed as such. Assessee’s appeal is dismissed as not maintainable. The Appellate Tribunal (ITAT Cochin) dismissed the assessee's appeal against the Commissioner of Income-tax (Exemptions)'s order under section 263 of the Income-tax Act, 1961 for AY 2014-2015, as barred by limitation. The appeal, filed on 19.3.2020, was delayed by 265 days without a condonation petition or a duly verified affidavit explaining the delay. Although an affidavit dated 20.02.2020 was filed, it was not marked as a true copy and thus could not be considered. The Bench had earlier (18.5.2023) found no sufficient cause for delay and granted an opportunity to file an improved affidavit, which was not complied with. The appellant's representative failed to provide any reasons for the delay. Consequently, the Tribunal held the appeal 'not maintainable' and dismissed it on limitation grounds.