Appeal dismissed as time-barred; change in counsel not a reasonable cause for delay

The appeal was dismissed by the Tribunal as time-barred for the assessment year 1980-81. The delay in filing the appeal was initially due to wrong advice from the earlier counsel, which was later rectified by new counsel. The Tribunal held that the change in counsel's opinion did not constitute a reasonable cause for the delay. The Tribunal upheld the AAC's decision to reject the appeal, emphasizing that the original decision not to file the appeal was made after proper legal advice. The appeal was ultimately dismissed, and the AAC's order was sustained.

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Issues:
Delay in filing appeal for assessment year 1980-81, Condonation of delay, Reasonable cause for delay, Legal advice from counsel, Appeal dismissed as time-barred.

Analysis:
The appeal was filed against the order of the AAC of IT (A) rejecting the assessee's appeal for the assessment year 1980-81 as time-barred. The delay of 17 months and 20 days in filing the appeal was attributed to the wrong advice of the earlier counsel, who opined that filing an appeal would not be successful. Subsequently, a different counsel advised filing the appeal, leading to the present appeal. The assessee sought condonation of the delay, which was rejected by the AAC citing lack of reasonable cause for the delay.

The assessee argued that the initial advice not to file the appeal was based on wrong information and that the subsequent advice to file the appeal justified condonation of the delay. The assessee relied on various decisions to support this argument. However, the Tribunal noted that the circumstances of the case did not align with the cases cited by the assessee. The original decision not to file the appeal was made after due consultation and was not based on a mistaken notion. The Tribunal emphasized that the mere change in counsel's opinion did not constitute a reasonable cause for the delay that had already occurred.

The Tribunal concluded that the assessee's application for condonation of delay was misconceived, as the original decision was made after proper legal advice. The Tribunal upheld the order of the AAC in rejecting the appeal as time-barred. Consequently, the appeal was dismissed, and there was no need to consider other grounds raised by the assessee. The order of the AAC was sustained, and the appeal was dismissed.

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