TaxTMI 
TaxTMI 
2025 (8) TMI 1773
X X X X Extracts X X X X
X X X X Extracts X X X X
.... staff, and the partners have got themselves engaged in their respective businesses. Except for pursuing the income tax proceedings, the partners have charted their own businesses. Our partners never used email for correspondence given the nature of business they are in, but however, one partner Sri Sravan Kumar Aavula was requested to give his email id, and the same was mentioned in the Form 35. The appeal was filed on 03.05.2024 and we gave instructions to our CA Mallikarjun Chatla, to take the appeal forward. We were under bonafide belief that we could receive notice from the ld. NFAC and we can pursue the matter through our CA. 4. Later, in the 2nd week of May 2025, I met our CA for GST work in another business, and informed him that we have not received any notice in the appeal filed. On a request made by me, he checked up the status of appeal on income tax portal, and it is realised that the ld. NFAC has dismissed our appeal on 01.08.2024 for alleged non-prosecution. The CA therefore advised me to meet the present counsel for further course of action. Accordingly, we have consulted the present counsel and discussed the issue and the consequential action to be taken. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd we gave instructions to our CA Mallikarjun Chatla, to take the appeal forward. We were under bonafide belief that, we could receive notice from the ld. NFAC and we can pursue the matter through our CA. However, in the 2nd week of May 2025, when the partner met the Chartered Accountant for GST work in another business, he informed him that, the learned NFAC has dismissed our appeal on 01.08.2024 for alleged non- prosecution. The Chartered Accountant, therefore, advised me to meet the present Counsel for necessary steps to be taken for filing the appeal. In the process, there is a delay of 202 days in filing the appeal before the Tribunal. The Learned Counsel for the Assessee submitted that, the delay in filing of the appeal before the Tribunal should be condoned and appeal filed by the assessee should be admitted for adjudication. 4. Sri Siva Prasad SV, Sr. AR for Revenue, on the other hand strongly opposed for condonation of delay and submitted that, the assessee could not explain reasons for delay in filing appeal before the Tribunal with 'sufficient and reasonable cause' and submitted that, the reasons explained by the assessee are general in nature. He, therefore, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g an appeal late and it is not necessary to explain every day's delay in filing the appeal and since, sometimes refused to condone the delay, result in thrown out a meritorious matter. Therefore, it is, in the interest of justice that, cause of substantial justice should be allowed to prevail upon technical consideration and if the delay is not deliberate, it should be condoned. Notwithstanding the above, howsoever, liberal approach is adopted in condoning the delay, existence of 'sufficient cause' for not filing the appeal in time, is a condition precedent for exercising the discretionary power of the Court to condone the delay. The phrases 'liberal approach', 'justice-oriented approach' and cause for the advancement of 'substantial justice' cannot be employed to defeat the law of limitation so as to allow stale matters or as a matter-of-fact dead matter to be revived and re-opened by taking aid of Section 5 of the Limitation Act. Therefore, it must always be borne in mind that, while construing 'sufficient cause' in deciding an appeal under section 5 of the Limitation Act, that on the expiry of the period of limitation prescribed for fi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ction or negligence of the assessee appeal could not be filed within the time allowed under the Act and this fact is further strengthened by the conduct of the assessee before the authorities below where the assessee did not appeared before the learned CIT(A) when the case was listed for hearing. Therefore, we are of the considered view that, the reasons given by the assessee for the delay in filling of the appeal, does not come under 'sufficient cause' and for this reason, the delay of 202 days in filing appeal cannot be condoned. 9. At this stage, it is relevant to consider the Judgment of Hon'ble Supreme Court in the case of Pathapati Subbareddy (died) reptd. by his L.Rs & Ors. vs., The Special Deputy Collector-(LA) in Special Leave Petition (Civil) No.31248 of 2018 vide order dated 08.04.2024 wherein the Hon'ble Supreme Court after considering the provisions of sec.3(1) Secs.4 to 24 of the Limitation Act has refused to condone the delay and dismissed the SLP filed by the assessee and uphold the order of the Hon'ble High Court Andhra Pradesh High Court in dismissing the appeal on account of delay. The Hon'ble Supreme Court while dismissing the SLP, aft....
X X X X Extracts X X X X
X X X X Extracts X X X X
....elay in the filing of such applications. " 10. In the present case, admittedly, the assessee has not filed his return of income for the year under consideration, even though, it has made huge investment in purchase of lands. Further, the assessee neither explained the case with relevant evidences nor explained the source for acquisition of immovable property before the Assessing Officer which is evident from the observation of the Assessing Officer, where the assessee has furnished partial information in respect of investment in immovable property, but, could not explain the credits in the bank account. Before the learned CIT(A), the assessee did not appear despite issue of notices on four occasions. Further, once again the assessee has shown negligence in filing appeal before the Tribunal which is evident from delay of 202 days in filing the appeal before the Tribunal. From the conduct of the assessee right from filing of the return of income to the filing of appeal before the Tribunal, the assessee has shown negligence. Therefore, from the above conduct of the assessee, it appears that, the reasons given for delay in filing of the appeal in their affidavit dated 06.08.2025 is ....