Appeal dismissed for 730-day filing delay after taxpayer failed to produce any affidavit or explain absence of notice

ITAT upheld CIT(A)'s dismissal of the assessee's appeal for 730-day delay in filing, finding the assessee failed to produce any affidavit or evidence explaining the delay despite repeated notices and opportunity to do so. The accountant's claimed non-notification was unsubstantiated, the CIT(A)'s finding was held proper, and the appeal was dismissed for lack of merit.

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The appeal challenges the Commissioner of Income Tax (Appeals), NFAC order upholding an addition of Rs.37,28,280 under section 69A and dismissing the assessee's appeal for delay. The assessee contended the order under section 250 was "bereft of natural justice" for allegedly not affording sufficient opportunity and for failing to consider reasons for delay. The CIT(A) dismissed the appeal for non-condonation of a 730-day delay, noting the assessee "could not provide documentary evidence for condonation of delay of 730 days even after repeated opportunities." The assessee produced an affidavit asserting the previous accountant's failure to inform or comply, leading to delay; however the affidavit/evidence was not placed before the CIT(A) despite notices dated 06.06.2024, 09.07.2024 and 29.08.2024. Tribunal found no merit in the claim, held the dismissal for delay was proper in the "absence of any positive evidence," and dismissed the appeal.

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