2019 (1) TMI 1896

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....Act') on 24.03.2014, for Assessment Years 2009-10 and 2010-11. 2. Briefly stated, the facts of the case are as under: 2.1 For Assessment Year 2009-10, the assessment was completed u/s 143(3) of the Act vide order dated 27.12.2011, wherein the assessee's income was determined at Rs. 5,22,560/-. For Assessment Year 2010-11, the assessment was completed u/s 143(3) of the Act vide order dated 29.03.2012, wherein the assessee's income was determined at Rs. 4,13,694/- and agricultural income at Rs. 2,40,000/-. 2.2 The PCIT, Kalburgi, on a perusal of the records of assessment, initiated revisionary proceedings u/s 263 of the Act as he was of the view that the orders of assessment for Assessment Years 2009-10 and 2010-11 dated 27.12.201....

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.... the appeals are similar for both Assessment Years and we, therefore, extract hereunder the assessee's averments in Assessment Year 2010-11: 2. The prayer for condonation of delay: "The prayer for condonation of delay is on the following grounds: (i). The appellant assessee was acting on the advice of the tax consultant under the bona-fide impression that appeal is provided only when the assessment order is completed by the Commissioner of Income-tax u/s. 263. The appellant assessee is filing the appeal as soon as he is informed of the fact that the law provides for direct appeal against the order u/s. 263, as more clearly submitted in the "Statement of facts" enclosed herewith, and; (ii). The fresh notice u/s.263 dated 09.08.20....

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.... a prayer is made for condonation of delay, the concerned authority has to first examine whether prima-facie there is a case. If there is a prima facie arguable case, condonation should not be refused. It is for this reason, the Hon'ble Karnataka High Court has held that ultimately the question is whether the assessee is liable according to provisions of the law or not. and a liability cant be fastened by refusing condonation of delay. 5. If the delay is condoned, there ought not to be any prejudice to the Department /Revenue, because the matter would be decided on merits and on the other hand, there would be a great injustice to the Appellant, if the delay is not condoned. It is most respectfully submitted that the respondent Depart....

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....he appeals be dismissed on this score, without admitting them for adjudication. 5.1 We have heard both parties and perused and carefully considered the material on record, including the judicial decisions cited. The Hon'ble Apex Court in the case of Vedabai alias Vaijayanatabai Baburao Patil V Shantaram Baburao Patil & Ors (2002) 253 ITR 798 has held that while exercising discretion, distinction should be made between a case where the delay is inordinate and a case where the delay is of a few days, which may deserve a liberal approach. The exercise of discretion, their Lordships observed, would depend on the facts of each case and no hard or fast rule can be laid down in this regard. In the above cited case, the application for condo....

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....must be a cause which is beyond the control of the party. In the case on hand, the factual matrix, in our view, clearly establishes that the delay was due to the negligence and inaction on the part of the assessee, which could have been avoided by the assessee if he had exercised due care and attention. Therefore in our opinion, in the factual matrix of this case there exists no sufficient and reasonable cause for the inordinate delay in filing the appeals for Assessment Years 2009-10 to 2010-11 by the assessee. In coming to this finding, we draw support from the decisions of the Hon'ble Apex Court in the case of MST Katiji (supra), Vedabai alias Vaijayanatabai Baburao Patil (supra), of the Hon'ble Allahabad High Court in the case o....