2026 (3) TMI 264

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....ated in all the affidavits are identical, for the sake of completeness, we consider the affidavit filed in ITA No.1199/Hyd/2025 to reproduce as under: 3. On the basis of the above affidavit, the Learned Authorized Representative ("Ld. AR") submitted that the delay was neither deliberate nor intentional, but occurred due to circumstances beyond the control of the assessee. She further submitted that during the relevant period, the staff of the assessee were engaged in seasonal agricultural produce distribution activities and therefore could not devote sufficient time for filing the appeals. It was also submitted that the assessee, being a statutory body, experiences frequent changes in the post of Secretary, which also contributed to the delay. She further submitted that the assessee came to know about the passing of the order of the Ld. CIT(A) only on 23.06.2025, upon receipt of a recovery notice from the Revenue. Thereafter, the assessee had to obtain administrative sanction for release of funds towards payment of appeal filing fees, and after obtaining such sanction and making payment of the requisite fees, the appeals were filed before this Tribunal. Accordingly, she prayed t....

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....tted that this is not the first round of litigation. In the first round, this Tribunal had already set aside the matter to the file of the Ld. CIT(A) with specific directions vide order dated 29.05.2019 in ITA Nos.405 to 408/Hyd/2019. Even thereafter, in the second round, the assessee has demonstrated a highly casual approach. Accordingly, he prayed that the appeals be dismissed as barred by limitation. 5. We have considered the rival submissions and perused the material available on record. It is an admitted fact that there is a delay of 297 days in filing the present appeals. The reasons advanced by the assessee broadly relate to (i) engagement of staff in seasonal agricultural produce distribution activities, (ii) change of Secretary and (iii) alleged lack of knowledge of the order of the Ld. CIT(A) till receipt of recovery notice on 23.06.2025. In our considered view, none of these reasons constitute "sufficient cause" within the meaning of settled legal principles. The assessee is a statutory body and is expected to function with administrative discipline. Change of officers is a routine incident of governance and cannot be accepted as a valid justification for prolonged in....

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....of the sanction from the Head Office. The working of a public authority is managed by its officials and they are required to follow the procedure laid down in the rules of their business. In such circumstances, some extra indulgence is required to be given to such authority in the matters of condonation of delay." 7. On perusal of above, we find that the Hon'ble High Court has specifically recorded that in that case there was no material to show that the petitioner was ever called upon by the first appellate court to produce any document. Further, the Hon'ble Court noted that the petitioner had sent a letter to its Head Office seeking sanction within the period of limitation itself, but the matter remained pending at the Head Office for more than three years, which resulted in delay. The facts of the present case, however, are entirely different. Here, the assessee was duly served with notices, had initially responded, and thereafter chose to remain non-responsive. Therefore, the reliance placed on the aforesaid judgment is misplaced and distinguishable on facts. It is also relevant to note that this is the second round of litigation. This Tribunal had already set aside the matt....

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....n 20th January 2026. ============= Document 1 भारतीय गैर न्यायिक पचास रुपये FIFTY RUPEES रु. 50 Rs.50 INDIA 505.0 INDIA NON JUDICIAL BOOTTES deHAT TELANGANA Y 21976 1 Danc: 23 58:7 2025, 00:32 PM 1 M NARENDER So MS BABU RAO RO SECRATARY AMC, RANSKADA ABDET. MALIK BIN ABDEL LICENSED STAMP VENDOR HNOS25-1511. ALT0 NAGAR NIZAMABAD BEFORE THE HON'BLE COMMISSIONER OF INCOME TAX APPELLATE TRIBUNAL, HYDERABAD "SMC" BENCH ITA No. 1199/Hyd/2025 A.Y : 2004-05 Agricultural Market Committee, Banswada, District Kamarddy. F Vs Income-tax Officer Exemption Ward-1(1), Appellant Respondent AFFIDAVIT - I, M.B. Narender, S/o M.B. Babu Rao, aged about R/o H.No. 3/10/453, Chandra Nagar Colony, Nizamabad Mandal, Nizamabad District - 503001, presenaty. working as Secretary, Agricultural Market Committee, Banswada, do hereby solemnly affirm and state on oath as under: That I am the Secretary of the Agricultural Market Committee, Banswada, the appellant herein, and being conversant with the facts of the....