Assessee's 17-day delayed appeal dismissed due to unsubstantiated illness claim and non-participation pattern

ITAT Raipur dismissed the assessee's appeal for 17-day delay in filing. Despite depositing fees on 27.01.2024, the assessee delayed filing until 20.02.2024, claiming illness from 30.01.2024. The Tribunal found the explanation unsubstantiated and noted the assessee's pattern of non-participation before lower authorities (A.O. and CIT(Appeals)), resulting in ex-parte orders. The Tribunal refused to condone the delay, stating it would set a wrong precedent and dismissed the appeal.

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Issues Involved:
1. Application of stamp duty value u/s 50C.
2. Denial of exemption u/s 54.
3. Condonation of delay in filing the appeal.

Summary:

Issue 1: Application of Stamp Duty Value u/s 50C
The assessee contested the application of the stamp duty value of Rs. 16,73,300 for the land sold on 17-02-2014, arguing that the actual sale consideration was Rs. 5,50,000. The assessee sought a referral to the Departmental Valuation Officer to determine the fair market value. The A.O. had adopted the stamp valuation authority's rate for determining the capital gains, which was upheld by the CIT(Appeals).

Issue 2: Denial of Exemption u/s 54
The assessee claimed an exemption of Rs. 34,01,042 u/s 54 for investment in a new residential house, which was denied by the A.O. The CIT(Appeals) upheld this denial due to the assessee's non-participation in the proceedings.

Issue 3: Condonation of Delay in Filing the Appeal
The appeal was delayed by 17 days. The assessee attributed the delay to illness, supported by an affidavit. The Revenue opposed the condonation, citing the assessee's consistent non-compliance and lackadaisical approach. The Tribunal found the reasons unconvincing and noted the assessee's habitual non-participation in proceedings, thus declining to condone the delay.

Conclusion:
The Tribunal dismissed the appeal, emphasizing the assessee's failure to provide a bona fide explanation for the delay and his repeated non-cooperation with the lower authorities. The Tribunal highlighted that condoning the delay without substantial justification would set a wrong precedent, referencing similar judgments by the Hon'ble High Court of Chhattisgarh. The order was pronounced on 23rd April 2024.

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