2024 (7) TMI 1668

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....s for delay. The applications for condonation of delay and affidavits therewith in the aforesaid cases are observed to be identical having similar facts and reasons therein, therefore, for the sake of clarity the application in ITA No.117/RPR/2024 along with affidavit submitted before us, is extracted hereunder: 3. Based on aforesaid condonation petition and supporting affidavit, Ld. AR submitted that all the communications by Ld. CIT(A) are send on the email ID of the assessee which was mentioned in form no. 35, wherein assessee have mentioned 'Yes' against the column "Whether notices / communication may be sent on email ?". However, such communications could not be attended by the assessee for the reason that the email ID, which was furnished in form No. 35 was created solely for the compliance of mandatory requirements of Income Tax Act and the appellant does not carry out his communications through emails either on work front or on personal matters. The application for condonation further explains that it is also possible that notifications through SMS were sent to the assessees, but on account of deluge of SMSs both junk as well as promotional these notifications were also ....

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....as received by the assessee then only it has come to his notice that an order was passed by the Ld. CIT(A). Such contentions of the Ld. AR are incomprehensible and cannot be subscribed to as the same cannot be construed to be a sufficient cause beyond the control of assessee. Such approach of the assessee cannot be summarily accepted in absence of any plausible explanation for the delay involved therefore, the conduct of assessee found to be under lackadaisical approach and therefore, the inordinate delay of 366, 597 and 161 days involved in the aforesaid cases does not merit acceptance. 6. It is pertinent to mentioned here that this tribunal has taken a view, while adjudicating identical cases by dismissing the appeal of the assessees on account of condonation of delay itself. The conscious decision of the tribunal in its earlier orders dealing with the issue of condonation of delay are further approved by the Hon'ble Jurisdictional High Court, therefore, having identical facts and circumstances, in absence of any different explanation, we do not see any plausible reason to decide the aforesaid matters seeking condonation of delay, differently than the same were decided in its ....

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....done the inordinate delay involved in preferring of the captioned appeals. 9. Also, we may herein draw support from a "Third Member" decision of the Tribunal, in the case of Jt. CIT Vs. Tractors and Farm Equipment Ltd. (2007) 104 ITD 149 (Chennai), wherein a fine distinction was drawn between normal delay and inordinate delay. It was held as under: "A distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days. Whereas in the former case the consideration of prejudice to the other side will be a relevant factor so the case calls for a more cautious approach, but in the latter case no such consideration may arise and such a case deserves a liberal approach." 10. 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 the assessee appellant had failed to come forth with any substantial clarification to support the application for condonation elaborating in the backdrop of sufficient reason that would justify condonation of the substantial delay i....

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....ncome and also any explanation forthcoming about the source of the cash deposits in the bank account of the assessee, who had chosen to lie low and neither participate in the assessment proceedings nor furnished any reply to the notices that were issued to him, thus, was constrained to treat the cash deposits of Rs.34,67,700/-(supra) as the assessee's unexplained money under Section 69A of the Act, and framed the best judgment assessment vide his order under Sections 144/147 of the Act vide its order dated 16.12.2018. Even before the CIT(Appeals), the conduct of the assessee was no better than that he had adopted during the assessment proceedings. Although the CIT(Appeals) afforded sufficient opportunities to the assessee to put up his case on merits before him but he had once again adopted an evasive approach and on no occasion, participated in the proceedings before the first appellate authority. The CIT(A) has given proper opportunity to the assessee to participate in the hearing. Four notices were issued to the assessee informing the assessee about the date of hearing but the assessee did not participate in the proceedings before the CIT(A). The CIT(Appeals) taking notice o....

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....ipation in the proceedings. In absence of any plausible explanation of the assessee as regards the delay in filing of the appeal, his request for condonation of the same, when read in the backdrop of his conduct before the authorities below cannot be summarily accepted on the very face of it. There is no substance in the claim of the assessee that the delay involved in filing of the appeal was due to bonafide reasons, as the same clearly smacks of the lackadaisical conduct on his part. In the totality of the facts leading to the delay in filing of the appeal read with the conduct of the assessee appellant before the AO and the CIT(Appeals), the request of the assessee for condoning the delay involved in filing of the appeal does not merit acceptance. 14. The learned ITAT, vide paragraph 12 has observed that "In fact, if I condone the delay involved in the present case where the assessee had not even participated in the proceedings either before the A.O or CIT (Appeals), then, it would send a wrong message and would lay down a wrong precedent for the times to come...." 15. As has been rightly relied on by the learned ITAT that in the case of State of West Bengal Vs....

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....donation request of the assessees, wherein the assessee/ appellant have failed to come forth with any substantial clarification to support the application for condonation, elaborating in the backdrop of sufficient reasons that would justify condonation of the exorbitant delay of 366, 597 and 161 days involved in preferring of the captioned appeals, therefore, we decline to condone the same and, thus, without adverting to the merits of the cases, dismiss appeals of the aforesaid assessee's as barred by limitation. 14. In the result, without dealing with the merits of the grounds raised in the present cases, the aforesaid appeals of the assessee's in ITA No. 117, 118 & 120/RPR/2024 are dismissed as not maintainable in terms of our aforesaid observations. Order pronounced in the open court on 12/07/2024. ============= Document 1 BEFORE HONOURABLE INCOME TAX APPELATE TRIBUNAL BENCH RAIPUR, RAIPUR APPELLANT : Ashok Kumar Wadhwani Vs RESPONDENT : Income Tax Officer, 1(2) Raipur AY : 2014-15 PAN : AAHPW1400B Subject: Request for Condonation of delay in filing Appeal before ITAT Reference: Application in form 36 against Commissioner of Income Tax (Appeals)- NFA....

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.... certain parties as bogus purchase. Thanking You, For, UJWAL ASSOCIATES Athon Ashok Kumar Wadhwani Appellant Proprietor भारतीय गैर न्यायिक पचास रुपये K. L. OMar Notan/A Rend. o. C NOTARIALTHE NOTARIAL रु.50 CHHATTIS सत्यमेव जयते INDIA INDIA NON JUDICIAL छत्तीसगढ़ CHHATTISGARH AFFIDAVIT AC 475554 I, Ashok Kumar Wadhwani, S/o Late shri Vasanmal Mansharam , Aged 50 years, PAN AAHPW1400B, Resident of 1, Ujwal Udyog bldg., Sinodha, Neora, Tilda, Raipur (C.G)-493114 solemnly states as below: NOTARY K. L. Diwan Notary/Advocate Tilda. Ralpur (C.G.) Regd. No. C.G .- 1 Tilda-1 That, during the relevant year, I was engaged in the business of Rice * mill. GOVT. O F CHHATTISG That for the relevant year, the case was selected for complete scrutiny u/s 143(2) of the act. That during the relevant year, I have made purchase of Rs. 2,87,51,400/- from certain parties. 4. That order u/s 143(3) ....