2024 (4) TMI 1371 - AT - Income Tax

Condonation of delay in filing appeal denied for absence of sufficient cause; appeal dismissed as timebarred.

Condonation of delay was considered under the sufficientcause standard; no grounds were stated and the tribunal found no reason to excuse a 1,288day ... Condonation of delay of 1288 days - eligible reasons of delay - HELD THAT:- Not even a single ground has been stated for the purpose of condoning the delay. We are unable to trace out any reason for the purpose of condoning the delay. It is needless to go over the merit of the case or the case of the parties because first of all we have to decide whether the assessee has furnished sufficient cause to condone the delay. We are of the view that we are not inclined to condone the delay of 1288 days. The instant appeal is hereby dismissed on the point of limitation. Issues: Whether the delay of 1288 days in filing the appeal should be condoned so as to admit the appeal against the order passed under Section 250 of the Income-tax Act, 1961 arising from assessment under Section 143(3) for AY 2011-12.Analysis: The statutory and judicial framework recognises that limitation and the power to condone delay are substantive and discretionary, to be exercised judiciously; unexplained or uncondonable delay must not be condoned. The affidavit in support of condonation advanced two grounds: internal disputes in management and loss/misplacement of records during the COVID-19 period. The record shows repeated opportunities were granted earlier and multiple notices were not acted upon over several years. The affidavit does not supply cogent, acceptable reasons to account for the full period of 1288 days or to dispel the effect of prior inaction. The COVID-19 pandemic alone does not explain the entire delay, and no adequate documentary or factual basis was furnished to establish sufficient cause for such a long delay. In these circumstances, the discretionary jurisdiction to condone delay was properly declined.Conclusion: The condonation of delay is refused and the appeal is dismissed on the ground of limitation; appeal not admitted for adjudication on merits.