TaxTMI 
TaxTMI 
2024 (2) TMI 38
X X X X Extracts X X X X
X X X X Extracts X X X X
....o adjudicate on the issue involved, our order wherein passed, shall mutatis mutandis apply to the remaining appeals. 4. The assessee has raised following grounds of appeal in ITA No. 364/RPR/2023: 1) In the facts and circumstances of, the case and in law, the Ld. Commissioner of Income-tax (Appeals) has erred in confirming the action of Ld. Income-tax Officer (TDS) treating the appellant as assessee in default and working out total demand payable at Rs. 4,30,668/- u/s 201(1) /201(1A) of the Income-tax Act, 1961. 2) In the facts and circumstances of the case and in law, the Ld. Commissioner of Income-tax (Appeals) has erred confirming action of Id. Assessing Officer treating the appellant as assessee in default and working out total demand payable at Rs. 4,30,668/- u/s 201(1)/201(1A) ignoring the fact that the recipient is registered u/s. 12AA of the Act and has filed its return of income taking the sum received on which TDS was not made for computing income. 3) The impugned order is bad in law and on facts. 4) The appellant reserves the right to add, alter or omit all or any of the grounds of appeal in the interest of justice. 5. At the threshold of the hearing, it is obs....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Id. Commissioner of Income-tax (Appeals) decided the appeal ex-parte u/s. 250 on 12/09/2022. 5. That the appellant received letter dtd. 31/03/2023 from ITO(TDS), Bhilai requesting to make payment of outstanding demand for the relevant Assessment years. Copy of letter is enclosed here with as Annexure-I for kind perusal. 6. That immediately after receipt of letter the applicant checked ITBA portal and came to know that the appeal was decided ex-parte on 12/09/2022. The appellant neither received notice u/s. 250 nor appellate order earlier. 7. That the applicant did not receive any of the notice for hearing u/s 250 of the Act and came to know about the order only on 31/03/2023 while filing reply to the recovery of demand notice. 8. That though the applicant came to know the order only on 31/03/2023. Since the appeal order is dated 12/09/2022 as a matter of abundant precaution the applicant is filing present application of condonation of delay of 388 days in filing of appeal. 9. In merits, facts and legal position the appellant believes that there are fair chances of substantial relief in appeal and balance of convenience is in its favour. 10. That in the facts an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntant of the Company opined that it a fit case appeal and prepared the papers and even sent them to the Managing Director for signature, It is because of the change of the Managing Director, the importance of the same was not noticed and as it is a Government company they took their own time to get the papers signed and to file the appeal. It is in these circumstances, there is a delay of 310 days. The Tribunal has viewed the matter from the very narrow angle. No doubt, it is the law that every day's delay has to explained, but, at the same time here, where government is the appellant, having regard to the way that the government and its officers' functions, the courts have been taking lenient view in condoning the delay appeals filed by them. In the instant cases it is not disputed after the order came to be passe, the Managing Director was changed and thereafter, the Chartered Accountant took a decision to prefer the appeal and though papers were sent for signature was not signed and appeal was not filed. What is to be seen in such matters is that the appellant was negligent and by not filing the appeal within time, whether there is any valuable right of the appellant, wh....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the assessee to support the contention to condone the delay involved in filing of appeal before us. Admittedly in the present case the assessee has filed the appeal with delay of 384 days (which the assessee has mentioned as 388 days), such delay as rightly alleged by revenue is an inordinate delay. Although the claim of Ld. AR that the delay involved in filing of present appeal has occurred on account of non-receipt of notice u/s 250 and the appellate order passed on 12.09.2022 but the assessee was duty bound to access the portal without fail, specially when the appeal has been filed at the instance of the assessee appellant. It is also an admitted fact as accepted by the assessee appellant that it had come to know about the appellate order passed by Ld. CIT(A), immediately, when they visited the ITBA portal, may be only when they were prompted after receipt of letter from the Ld. AO u/s 133(6) dated 31.03.2023. We also find force in the argument of the Ld. Sr. DR that immediately on receipt of the said letter dated 31.03.2023, the applicant has checked the ITBA portal and came to know that appeal of the assessee was decided ex-parte on 12.09.2022, this establishes that the order....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ondone the delay, but where the delay has not been explained at all and in fact there is an unexplained and inordinate delay coupled with negligence or sheer carelessness, then, the discretion of the court in such cases would normally tilt against the applicant. My aforesaid conviction is supported by the order of "Division Bench" of the ITAT, Mumbai in the case of M/s. Phoenix Mills Ltd. Vs. Asstt. CIT in ITA No.6240/MUM/2007 for A.Y.1999- 2000, dated 23.03.2020. Reverting to the facts of the present case, I have already examined the reasons that had led to the inordinate delay, which has not been explained by the assessee society to have occasioned due to bonafide reasons. As observed by me hereinabove, as there was no justifiable reason for the assessee society to file the present appeal after 493 days from the lapse of the prescribed period, therefore, 21 ITA No. 323/RPR/2023 & 18 Others Gramin Sewa Sahakari Samiti Maryadit there appears to be no reason to adopt a liberal view and condone the inordinate delay therein involved. Also, I may observe at this juncture that the law of limitation has to be construed strictly as it has an effect of vesting on one and taking away the ri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l area, was not computer literate; (iv) that books of the account of the assessee society was being manually maintained; and (v) that access of internet was also not proper in the rural area where the assessee society was based. As observed by me hereinabove, the conduct of the assessee society reveals beyond doubt that the delay in filing of the appeal had occasioned on account of sheer negligence and carelessness on its part as regards filing of the present appeal within the stipulated time period. 18. Also, as observed by the Hon'ble Supreme Court in the case of Ramlal, Motilal and Chotelal Vs. Rewa Coalfields Ltd. AIR (1962) 361 (SC) that seeker of justice must come with clean hands, therefore, now when in the present appeal 23 ITA No. 323/RPR/2023 & 18 Others Gramin Sewa Sahakari Samiti Maryadit before me the assessee appellant had failed to come forth with any good and sufficient reason that would justify condonation of the inordinate delay of 493 days involved in preferring of the same, therefore, I decline to condone the same and, thus, without adverting to the merits of the case dismiss the captioned appeal of the assessee society as barred by limitation. 12. In view ....