Condonation of delay failed where non-receipt of a certified order did not justify late filing of the Revenue appeal.

Condonation of delay in filing an ITAT appeal was refused because the Revenue failed to show sufficient cause for a 93-day delay. The only explanation was non-receipt of a certified copy of the appellate order, but the Tribunal found that the order had already been communicated to the Commissioner and that the appeal should have been filed within time. Rule 9 of the Income-tax (Appellate Tribunal) Rules, 1963 and the departmental circular cited by the Revenue did not justify the delay on these facts. The explanation was held not to amount to reasonable cause, so the appeal was dismissed in limine.

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Issues: Whether the Revenue had shown sufficient cause for condonation of the 93-day delay in filing the appeal before the Tribunal.

Analysis: The appeal was filed beyond time by 93 days. The only explanation offered was non-receipt of a certified copy of the appellate order. The Tribunal found that the appellate order had already been communicated to the Commissioner and that the appeal ought to have been filed within the prescribed time. The explanation to Rule 9 of the Income-tax (Appellate Tribunal) Rules, 1963 and the departmental circular relied upon were considered, but they did not justify the delay on the facts of the case. The explanation tendered was held not to constitute reasonable cause for the long delay.

Conclusion: Condonation of delay was refused and the appeal was dismissed in limine.

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