TMI Blog2020 (11) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... years delay. Even before the ld. CIT(A) the assessee has not explained any cause of delay in filing the appeal. CIT(A) has dismissed the appeal of the assessee as not maintain such being barred by limitation. These facts clearly show that the assessee is not taking tax matter seriously. The conduct of the assessee does not inspire the confidence and hence, we are of the considered opinion that the assessee has grossly failed to explain the reasonable cause in filing the appeal belatedly. Accordingly, we decline to condone the delay of about 18 months in filing the present appeals - Decided against assessee. - ITA No. 78 And 79/JP/2019 - - - Dated:- 30-6-2020 - Shri Vijay Pal Rao, JM And Shri Vikram Singh Yadav, AM For the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng these appeals and submitted that the assessee is a habitual defaults in submitting TDS statement as well as filing the appeal before the ld. CIT(A). He has further pointed out that even the appeals before the ld. CIT(A) were dismissed due to abnormal delay. The ld. CIT(A) has clearly pointed out that there is an ordinate delay in filing these appeals for which the assessee has not given reasonable cause or explanation. Thus, the conduct of the assessee do not deserves any lenient view. 3. We have considered the explanation of the assessee in the application for condonation of delay wherein the assessee has made a vague statement that due to medical problems the appeal could not be filed in time. However, the assessee has neither ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red however, it does not mean that litigant gets free licence to approach the court at its will. In the case in hand despite the fact that the appeals of the assessee were dismissed by the ld. CIT(A) due to inordinate delay the assessee has again approach this Tribunal after about 20 months from the impugned order of the ld. CIT(A) and hence, there is a delay of 18 months. In the facts and circumstances of the case an inordinate delay in filing the appeal is required to be explained with reasonable cause to the satisfaction of the Tribunal. The conduct of the assessee does not inspire the confidence and hence, we are of the considered opinion that the assessee has grossly failed to explain the reasonable cause in filing the appeal belatedly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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