2023 (5) TMI 122 - AT - Income Tax

Delay in filling appeal - delay of 1005 days - inordinate delay in filing the appeal is attributable to the lapse on the part of the Courier Company, DTDC through which the assessee had dispatched the captioned appeals - HELD THAT:- As stated by the assessee itself that the assessee did not make any efforts to pursue the appeals till it decided to settle these appeals under VSV Scheme to end the litigation. It was only after passing of more than nearly two and half years that the assessee realised that its appeals have not been filed before the Tribunal. In our humble view, the assessee could have at least enquired with the Tribunal after sending the appeals via courier on 07.05.2018 whether it has received them or not and taken the appeal nos. Instead, the assesee chose to sit silently under the guise of bonafide belief that the Tribunal would have received its courier and appeals would have been filed. It is, therefore not convincing that the delay was caused due to the reasons beyond the control of the assessee.

Even after filing the application for condonation of delay on 26.02.2021, none is appearing for / or on behalf of the assessee before the Tribunal on several dates fixed for hearing of the captioned appeals. The facts on record clearly indicate that delay was caused due to negligence, lethargy or inaction on the part of the assessee and therefore not worthy of condonation. Thus we decline to condone the inordinate delay of 1005 days in filing appeal before the Tribunal. Decided against assessee.