Condonation of inordinate delay denied where a section 154 petition did not justify late appeal against a section 143(1) intimation.

An inordinate delay of 11 years 2 months and 8 days in filing the appeal against an intimation under section 143(1) was not condoned because the assessee failed to show sufficient cause. A prior section 154 petition did not help, as it disclosed no mistake apparent from record and only sought issuance of the intimation; the appeal was a separate proceeding, and non-disposal of that petition was not a valid basis for delay. The dismissal of the appeal in limine by the first appellate authority was therefore upheld.

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Issues: Whether the assessee had shown sufficient cause for the inordinate delay in filing the appeal before the first appellate authority against the intimation under section 143(1), and whether the dismissal of the appeal in limine was justified.

Analysis: The delay was found to be of 11 years 2 months and 8 days. The plea based on an earlier petition under section 154 was not accepted, as that petition did not disclose any mistake apparent from record and merely sought issuance of the intimation. The record also showed receipt of the intimation long before the appeal was filed, and no fresh material was produced to explain the delay. The appeal against the intimation under section 143(1) was treated as a separate proceeding, and non-disposal of the section 154 petition was held not to constitute a valid basis for condonation.

Conclusion: The assessee failed to establish sufficient cause for condonation of delay, and the dismissal of the appeal in limine by the first appellate authority was upheld.

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