Inordinate delay in filing appeal upheld where no supporting material justified condonation or showed denial of opportunity

An appeal filed before the first appellate authority with an inordinate delay was dismissed where the assessee failed to produce supporting material for condonation despite repeated opportunities. The authority treated the delay as unexplained and found that the later affidavit did not rebut the finding of non-cooperation during the appellate proceedings. On that basis, the dismissal for delay was upheld and no interference was warranted on the plea of denial of sufficient opportunity.

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Issues: Whether the assessee's appeal before the first appellate authority, filed with a delay of 730 days, was rightly dismissed for want of supporting material and whether interference was warranted on the ground of denial of sufficient opportunity.

Analysis: The appeal before the first appellate authority was dismissed due to unexplained delay and absence of documentary support for condonation. Repeated opportunities had been granted, but no adequate evidence was produced before the authority to justify the delay. The affidavit filed later did not displace the finding that the assessee remained non-cooperative during the appellate proceedings.

Conclusion: The dismissal of the appeal for inordinate delay was upheld and no interference was called for.

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