Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 1435 - AT - Income TaxCondonation of delay in filing appeal against Revision u/s 263 - delay of 191 days in filing the captioned appeal before the Tribunal - sufficient , reasonable and bonafide reason - HELD THAT:- When the issue of condonation of delay in filing of appeal comes, it is for the assessee to prove beyond doubt that it was diligent and was not guilty of negligence whatsoever and also, there is a reason which prevented the assessee from filing appeal within the time allowed under the Act. The reasons shown by the assessee are neither sufficient nor bonafide, rather it is telltale from the facts on record that the assessee had consciously taken a decision not to prefer appeal agasint the impugned order passed under section 263 of the Act. If assessee decided to abandon his right to appeal, he cannot be permitted to pursue that remedy again after considerable lapse of time, unless the reasons are bonafide. Finality of an order cannot be tinkered with at the whims of a party. We, therefore, are of the considered view that the reasons given by the assessee for not filing appeal within the time allowed under the Act, does not comes under the reasonable cause as provided under the Act, or as explained by the various courts and hence, we reject the application filed by the assessee for condonation of delay in filing appeal. Reasons given by the assessee, in light of affidavit of the counsel that due to incorrect advice, the appeal could not be filed within the time allowed under the Act cannot be considered as sufficient and reasonable cause for condonation of delay in filing appeal and hence, we reject condonation application filed by the assessee and dismissed appeal of assessee.
|