2024 (11) TMI 631

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....322(1) & 1065897668(1) dated 21.06.2024. The returns of income were processed by the Centralized Processing Center, Bengaluru, u/s. 143(1) of the Income Tax Act, 1961 (hereinafter the 'Act') for the assessment years 2016- 17, 2018-19 to 2021-22 vide orders of different dates 01.03.2019 / 30.12.2020 / 11.05.2020 / 30.11.2021 / 23.08.2022. 2. The only common issue in these five appeals of assessee is as regards to the different orders of Addl./JCIT, Delhi in not condoning the delay and also dismissing the appeal for non-prosecution simpliciter. The facts and circumstances and also grounds raised in these five appeals are exactly identical and hence, we will take the facts & grounds from ITA No.2186/CHNY/2024 for assessment year 2016-17 and w....

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....e ascertained whether it was a sufficient cause or not. The cause given by the appellant is very general and unverifiable. If this kind of reason is accepted, then anyone can take this plea. It has already been discussed above that for qualifying u/s 249(3) for condonation of delay, the appellant must show that he was diligent all along with taking appropriate steps and if he appears to be guilty of lapses or negligence, then he must be prepared to have his remedy barred without expecting condonation. 6.3. On the basis of the circumstances of the case. it is held that the appellant was not having "sufficient cause" for delay in filing appeal. The appeal filed by the appellant is held to be invalid and non-maintainable being out of time. ....

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....l to Rule 3A of Code of Civil Procedure, 1908 and Order 41 very categorically states that there is no rule prescribed for rejection of memorandum of appeal in a case where the appeal is not accompanied by an application for condoning the delay. If the memorandum of appeal is filed in such appeal without accompanying application to condone appeal, the consequence cannot be fatal. The court cannot regard such appeal as no valid presentation of appeal. In turn, it means if the appellant subsequently files an application to condone the delay is rejected, the same should be taken up along with the already filed memorandum of appeal, only then the courts can treat as lawfully presented. There is nothing wrong, if the courts return the memorandum ....