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2024 (2) TMI 1037 - AT - Income TaxCondonation of delay filing appeal before ITAT - present appeal involves a delay of 161 days - bonafide reasons for delay or not? - AR submitted that though the Ld. CIT(Appeals)/NFAC had dismissed the appeal vide his order dated 21.03.2022, but the assessee appellant remained unaware about the same, and the same had come its knowledge only in the course of its audit for A.Y. 2022-23 - HELD THAT:- As the assessee appellant was in receipt of order of the CIT(Appeals) on 21.03.2022 (as mentioned in the memorandum of appeal filed before us), therefore, we are unable to comprehend that what stopped the assessee in preferring the present appeal upto 17th June, 2022. We are afraid that as the reasons given by the assessee for explaining the delay are not bonafide, therefore, the same cannot be summarily accepted. Considering the callous and lackadaisical conduct of the assessee company wherein it had delayed the filing of the present appeal without any justifiable reason, we do not find any substance in the claim of the Ld. AR that the delay in filing of the appeal had occasioned for bona fide reasons. As observed in the case of Ramlal, Motilal and Chotelal Vs. Rewa Coalfields Ltd [1961 (5) TMI 54 - SUPREME COURT] that seeker of justice must come with clean hands, therefore, now when in the present appeal the assessee appellant had failed to come forth with any good and sufficient reason that would justify condonation of the delay involved in preferring of the captioned appeal - Decided against assessee.
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