TMI Blog2023 (3) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee to be vigilant and careful in prosecuting its rights under the Act - See MAJJI SANNEMMA @ SANYASIRAO VERSUS REDDY SRIDEVI ORS [ 2021 (12) TMI 1424 - SUPREME COURT] - Appeal of assessee dismissed. - ITA.Nos.360 to 364/Hyd/2022 - - - Dated:- 13-2-2023 - Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member For the Assessee : Shri K.C. Devdas For the Revenue : Shri Kumar Adithya ORDER PER LALIET KUMAR, J.M. The captioned appeals are filed by the assessee, feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for A.Ys. 2010-11, 2011-12 and 2013-14 to 2015-16. 2. The grounds raised by the assessee in ITA No.360/Hyd/2022 for A.Y. 2010-11 read as under : 1. The order of the Ld. Commissioner of Income Tax (Appeals) / Income Tax Department / National Faceless Appeal Centre in not condoning the delay in filing the appeal of about 3047 clays is totally unsustainable in law. 2. The Ld. CIT(A), NFAC, Delhi failed to note that the appellant was prevented by a reasonable cause in not filing the appeal in time and further submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.12.2018. Thereafter, for A.Y. 2017-18, assessee filed rectification application on 12.01.2019 seeking the same relief of set off of carry forward losses of the earlier years from A.Ys. 2010-11, 2011-12 and 2013-14 to 2015-16, the same was also denied by the CPC. Thereafter, the assessee had filed appeal before the ld.CIT(A) after a delay of 3047 days on 29.07.2019. As the appeal of the assessee was time barred for a period of 3047 days, the ld.CIT(A) / NFAC dismissed the appeal of assessee in limine by observing as under : 4. Hearing Notices Submissions: 4.1 A hearing notice dated 26/02/2021 issued to the appellant requiring the appellant to furnish written submissions on or before 15/03/2021, however, there was no response from appellant. Another notices dated 30/09/2021, 16/11/2021, 11/01/2022 03/06/2022 issued to the appellant requiring it to furnish the submissions as per annexure on or before 08/10/2021, 23/11/2021, 18/01/2022 13/06/2022 respectively. In compliance of notices of hearing issued, the appellant made its response on 11/10/2021, 22/11/2021 22/01/2022 respectively. Hence, the appeal is decided on the basis of material available on record. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hronic diabetic and heart patient and due to frequent visits to hospital and not on account of any lapse by the officers of assessee society. In support of his contention, ld. AR filed a paper book containing all his medical bills and health reports containing 300 pages. 7.1. Ld.AR further submitted that as the Director of the assessee has reasonable cause for the delay in filing the appeal before the ld.CIT(A), matter may kindly be remitted back to the authorities below for afresh adjudication. In support of his case, Ld. AR filed the following decisions : Vijay Vishin Meghani Vs. DCIT 398 ITR 250 of Bombay High Court. Royal Airways Lts Vs. Addl.CIT 98 ITD 259 Delhi High Court. All India Primary Teachers Federation Vs. DIT (Exemptions), 93 TTJ 155 Delhi High Court. Angela J. Kazi Vs. ITO 10 SOT 139 of Mumbai Tribunal. Smt. Rameshwari Devi and another Vs. Sansar Chand and others AIR 1986 Himachal Pradesh. Nosegay Public School Management Committee Vs. CIT 58 SOT 185 of Jodhpur Bench. Sartorious Mechatronics India (P) Ltd. Vs. ACIT of ITAT, Bangalore Bench. 8. Per contra, the ld.DR has raised objection for remanding the matter b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, the medical treatment of the director of assessee society, only related to eye, cough, cardiovascular etc. For such diseases, it cannot be said that the assessee society was prevented from filing the statutory appeal before the ld.CIT(A). No evidence had been filled out showing that the director of the assessee was hospitalized for more than 6-7 years. Moreover the assessee had been regularly filing the return of income within the statutory periods, without any failure and assessee being the society can always authorized some other official of the society either president, secretary or joint secretary to file the appeal before the ld.CIT(A). In the light of above facts, the reasons submitted by the Director of the assessee company and sequence of events, we are of the considered view that the reasons given by the assessee in the condonation petition are not bona fide. Therefore, we are of the considered view that there is no merit in the reasons given by the assessee in the petition for condonation of delay filled before the ld.CIT(A) and he has rightly dismissed the petition filed by the assessee. 11. Be that as it may, coming back to the legal position evolved by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for condonation of delay and the explanation given by the assessee for delay is not proper and casual in nature. The reasons given by the assessee are devoid of any merit and not sustainable in the eyes of law. The law requires the assessee to be vigilant and careful in prosecuting its rights under the Act. Considering the totality of the facts and circumstances of the case and the conduct of the assessee, we do not find any reason to entertain the present appeal as the same is barred by limitation. 15. We also draw strength from the decision of Hon ble Supreme Court in the case of Majji Sannemma @ Sanyasirao Vs. Reddy Sridevi and others (Civil Appeal No.7696 of 2021 dt.16.12.2021 relied upon by the ld.DR, wherein the Hon ble Supreme Court dismissed the condonation petition. The facts of this case are identical to the facts of the present case. The Hon ble Supreme Court at Para 6.2 had reproduced the facts of the case to the following effect : 6.2 We have gone through the averments in the application for the condonation of delay. There is no sufficient explanation for the period from 15.03.2017 till the Second Appeal was preferred in the year 2021. In the application seeki ..... X X X X Extracts X X X X X X X X Extracts X X X X
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