Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2024 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 767 - AT - Income TaxCondonation of delay filing appeal before tribunal - delay of 161 days involved in preferring the captioned appeal - Delay explained for reason that he was not well conversant with the technology and computer is devoid of any force - HELD THAT:- Assessee in his "affidavit" had deposed that the fact about disposal of the appeal by the CIT(Appeals) was intimated to him by his Chartered Accountant who had accessed his account in the Income Tax Portal. Backed by the aforesaid facts, it is clear beyond doubt that the account of the assessee in the income tax portal was accessible by his Chartered Accountant. I, thus, is of the firm conviction that the reason given by the assessee regarding the delay in filing the appeal is merely an eye wash. Thus it is clear that the delay involved in filing the present appeal is on account of the lackadaisical conduct of the assessee and/or his Chartered Accountant. In the present case, the inordinate delay of 161 days cannot be simply condoned based on the unsubstantiated claim of the assessee that the same had occasioned for the reason that as he was not well conversant with the technology and computer, therefore, he could not access the order passed by the CIT(Appeals), NFAC within the stipulated period. As observed by case of Ramlal, Motilal and Chotelal Vs. Rewa Coalfields Ltd. (11961 (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, therefore, decline to condone the same and, thus, without adverting to the merits of the case dismiss the captioned appeal of the assessee as barred by limitation.
|