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2022 (11) TMI 1318 - AT - Income TaxCondonation of delay - delay of about 582 days in filing the appeal by the assessee - assessee entrusted the filing of appeal before CIT(A) against the Order of Assessment to Chartered Accountant (CA) with instructions to file the appeal - assessee did not contact the CA till the AO contacted the assessee in January 2022 for recovery of outstanding demand and when he informed that the Assessee that the Assessee’s appeal before CIT(A) has been dismissed - HELD THAT:- Assessment Order was passed on 22.12.2017 and the papers must have been handed over to the CA for filing appeal before the CIT(A) in January 2018. It is hard to believe that till January 2022 assessee did not make any enquiry with the CA about the fate of his appeal. It is even more surprising, when it is said that even the CA did not know that the appeal was listed before CIT(A) and was dismissed for non-prosecution. From the affidavit, it appears that it is only the AO who informed the assessee in January, 2022, that the assessee’s appeal before CIT(A) was dismissed. It is thus clear that there has been clear lack of diligence on the part of the assessee and therefore the delay in filing the appeal cannot be accepted as owing to reasonable cause. Hence,refuse to condone the delay in filing the appeal and dismiss the appeal as unadmitted.
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