Appeal dismissed for 346-day delay with no reasonable cause and contradictory false affidavits submitted

ITAT Cochin dismissed assessee's appeal filed with 346-day delay against assessment order u/s 143(3). The tribunal found no reasonable explanation for the delay, particularly the 90-day period after assessee's acknowledged knowledge of the delayed appeal on 28.10.2022. The assessee filed contradictory affidavits with different dates regarding knowledge of assessment, which the tribunal condemned as false and misleading. The Revenue's uncontroverted report disproved the assessee's claims. The tribunal noted the second affidavit was filed deceptively without court direction to meet earlier observations, constituting abuse of process. With no credible explanation for delay and false affidavits submitted, the tribunal found no reasonable cause meriting condonation of delay and dismissed the appeal.

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Issues: Appeal against dismissal of assessment under section 143(3) of the Income-tax Act, 1961 for assessment year 2017-18 due to delay in filing and validity of affidavits submitted.

Analysis:
1. The appeal was filed by the Assessee challenging the Order by the Commissioner of Income-tax (Appeals) dismissing the appeal contesting his assessment under section 143(3) of the Income-tax Act, 1961 for assessment year 2017-18. The delay in filing the appeal was a crucial issue raised by the Assessee, claiming that the delay should be calculated from a later date due to certain circumstances. The Assessee argued that the impugned order was not received timely, leading to the delay in filing the appeal. The Assessee's counsel provided explanations and affidavits to support their claim, but the Revenue presented a system-generated report showing the service of the impugned order on specific dates, contradicting the Assessee's arguments. The Tribunal revisited the proceedings multiple times, allowing the parties to submit final replies with materials. However, no new material was presented, and the Revenue confirmed the correctness of the service dates in their report.

2. The Tribunal analyzed the explanations and affidavits provided by the Assessee and found discrepancies and contradictions in the dates mentioned. The Assessee's affidavits were found to be false and misleading, with the Assessee changing the date of knowledge of the impugned order in subsequent submissions. The Tribunal noted that the second affidavit filed by the Assessee seemed to be an attempt to rectify the delay issue without proper grounds. The Tribunal also criticized the Assessee's counsel for violating the code of conduct under the Advocate's Act by submitting misleading information. The Tribunal emphasized the importance of truthful affidavits and condemned the filing of false documents to mislead the Court.

3. The Tribunal ultimately concluded that the affidavits provided by the Assessee were false, and no reasonable cause was presented to justify the delay in filing the appeal. As a result, the appeal filed by the Assessee was dismissed. The Tribunal highlighted the significance of accurate and truthful submissions in legal proceedings and emphasized the consequences of submitting false information. The Order was pronounced on May 31, 2024, under Rule 34 of The Income Tax (Appellate Tribunal) Rules, 1963.

This detailed analysis covers the issues raised in the appeal, focusing on the delay in filing and the validity of the affidavits submitted by the Assessee, providing a comprehensive overview of the Tribunal's decision and the reasons behind it.

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