TMI Blog2018 (2) TMI 2106X X X X Extracts X X X X X X X X Extracts X X X X ..... ) on 21.2.2013 has been served on the assessee on 5.3.2013 and the appeal has been filed on 6.1.2014. There is no further explanation submitted and reasonable cause shown by the assessee to explain the inordinate delay of 246 days of filing the subject appeals from date of service of the order on the assessee company. We are of the view that the submissions of the assessee company are merely self-serving statements, the veracity of which are established otherwise but also there is an inordinate delay of 246 days in filing the subject appeals. The assessee in its averments has not made out any case that there was reasonable cause which being beyond the control of the assessee, prevented it from filing the appeals in time before the Tribunal. The delay cannot be condoned merely because the assessee's case calls for sympathy or merely out of benevolence. The delay was due to the negligence and inaction on the part of the assessee, which could have been avoided by the assessee if it had exercised due care and attention. Therefore in our opinion, in the factual matrix of this case, there exists no sufficient and reasonable cause for the inordinate delay of 246 days in filing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal department. After disposal of appeals, appeal record in these cases have already been transferred to O/0 the Commissioner of Income Tax (Central)-Appeal, Jaipur. 4. Thereafter, a letter No. CIT(A)(C)/JPR/2013-14/768 dated 30.1.2014 has also been received from the Office of Commissioner of Income Tax (Appeals), Central, Jaipur by the Registry on 19.2.2014 confirming the service of the order upon the assessee on 5.3.2013 wherein it is stated that:- In this regard, it is submitted that the appellate order in the above case was sent to the appellate on 1.3.2013 by Speed Post/AD No. ER524248881IN and the same has been delivered on 5.3.2012. the letter dated 18.1.2014 of Department of Posts- India, Manager Speed Post Sorting Hubrailway Campus Ajmer received from the CIT(A), Ajmer vide his letter No. 1814 dated 22.1.2014 mentioning that Letter with Transaction No. ER52428881IN on 1.3.2013 of MBC Ajmer is settled on 18.1.2014 with the following information that as per reply received from Marine Lines S.O. a/u/r has been delivered on 5.3.2013 is enclosed for your information. 5. The communication received from the postal department dated 18.1.2014 regarding service an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. vs. Deputy Commissioner of Income Tax (2008) 13 DTR 371 that condonation of delay reasonable cause delay of 1297 days in filing appeal being on account of lapse on the part of consultant and not being malafide, there was valid reason warranting condonation of delay and admission of appeal. It is the prayer of the assessee as well as of the counsel that the Hon'ble Bench may kindly condone the delay if any as mentioned in defect memo for 246 days and admit the appeal. 8. Thereafter, an affidavit has been filed by Shri Govind Gupta, the Director of M/s Gupta Emerald Mines Pvt. Ltd., Mumbai dated 20th October 2015 with the Registry on 20.7.2016 and the contents thereof reads as under:- I Govind Gupta S/o Shri Shiv Shankar Lal Gupta aged about 63 yearsR/o Metro House, 2nd Floor, M.G. road, Mumbai, do hereby solemnly affirm on oath as under 1. That I am director of M/s Gupta Emerald Mines Pvt. Ltd., Mumbai. 2. That we have not received appeal order of our company in appeal no. 382/2011-12 and 383/2011-12 for Assessment Year 2005-06 2006-07 from CIT(A), Ajmer. 3. That the above appeal orders were not delivered at my above address to me o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld. CIT(A) was delivered to the assessee on 5.3.2013. The assessee has not been able to controvert the said factual position as emanating from the records. Further, the averments made in the condonation application and the affidavit so filed in support thereof are self-contradictory and nowhere support, the case of the assessee company. In its condonation application, the assessee has stated that a copy of the order was received on 18.12.2013 and thereafter the certified copy was received on 30.12.2013. However, in the subsequent affidavit dated 20.10.2015, the Director of the assessee company is still maintaining the position that they have still not received the order passed by the Ld. CIT(A), Ajmer. In light of the above, it is clear that the order passed by the Ld. CIT(A) on 21.2.2013 has been served on the assessee on 5.3.2013 and the appeal has been filed on 6.1.2014. There is no further explanation submitted and reasonable cause shown by the assessee to explain the inordinate delay of 246 days of filing the subject appeals from date of service of the order on the assessee company. 12. The Hon'ble Supreme Court in the case of Vedabai alias Vaijayanatabai Baburao Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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