Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 525 - AT - Income TaxCondonation of delay - there is huge delay in filing these three appeals i.e. 859 days, 669 days and 755 days - whether the assessee had sufficient cause for not presenting the appeals within time allowed u/s. 249(2) of the Act - As submitted that non filing of the appeal was due to ill health of the accountant - HELD THAT:- It is admitted fact that the assessee is a firm and not an individual. The assessee is having many employees and it is binding duty of the assessee to verify whether the appeals were filed before the appropriate forum or not. As observed by the Hon'ble Apex Court, in many cases, the law assist those who are vigilant and not those who sleep over their rights. In this case, the assessee is not at all vigilant and is also negligent in pursuing of filing of appeals As the period of limitation should not come as a hindrance to do substantial justice. In this case, the assessee has not given any sufficient and reasonable cause to explain the huge delay in filing of the appeals - we are of the firm view that there is no other alternative for the Ld. CIT(A) to reject all the appeals at the threshold. We feel that the delay has not been properly explained by the assessee and it has not brought any material on record to show sufficient cause for such delay. Therefore, there is no merit in considering the grounds of appeals raised by the assessee and accordingly dismissed.
|