The ITAT’s decision highlights the importance of providing reasonable and supported causes for the delay in filing an appeal to the tribunal.

Assessee Appeals Denied: ITAT Chennai Bench Upholds Dismissal for All Three Assessment Years”

The Income Tax Appellate Tribunal (ITAT), Chennai Bench, recently made an observation that a delay of 1468 days in filing an appeal cannot be condoned without a reasonable cause. This observation was made when the Chennai ITAT heard three appeals filed by the assessee against separate, but identical orders of the Commissioner of Income Tax (Appeals), Chennai, dated 27.09.2018, for the assessment years 2009-10 to 2011-12. The AR on behalf of the assessee submitted that the delay was due to severe depression caused by the sudden death of the assessee’s father and his deteriorating health conditions, which were advised by the doctor to take rest. The AR further added that the delay was not intentional, nor did the assessee seek undue benefit, but beyond his control.

However, Mr. P. Sajit Kumar, the JCIT, strongly opposed the affidavits filed by the assessee for the condonation of the delay, stating that the reasons given by the assessee for such a huge delay were neither convincing nor reasonable as prescribed by the Income Tax Act for condonation of delay. After hearing both sides and perusing the materials on record, the ITAT observed that the reasons given by the assessee were vague and not supported by any evidence, and medical grounds should be supported by necessary evidence.

Thus, the ITAT concluded that the reasons given by the assessee for the delay of 1468 days were neither convincing nor reasonable as provided under the Act for the condonation of delay in these appeals. Therefore, the appeals filed by the assessee were dismissed for all three assessment years.

-Navneet Shukla