INCOME TAX ACT, 1961

Section 254

Appeal (Tribunal) - Condonation of delay - Inordinate delay - No bona fide reason or cause

Assessee sought condonation of delay in filing appeal before Tribunal on the ground that the appeal could not be filed in time due to medical problems. Apart from the said application for condonation of delay, neither any supporting affidavit nor any documentary evidence was filed by the assessee. Revenue opposed to the condonation of delay in filing the appeal and pointed out that even the assessee's appeal before the CIT(A) was dismissed due to abnormal delay. Held: In the application for condonation of delay, the assessee made a vague statement that due to medical problems, the appeal could not be filed in time. However, the assessee neither explained that he was suffering from which medical problems nor any supporting document was filed. Even the application for condonation of delay was not supported by an affidavit. Further, it was found that there was inordinate delay on the part of the assessee even in filing the appeal before CIT(A). Thus, there was inordinate delay in filing the appeal before the Tribunal, which had not been explained by the assessee and only one line vague reason was given that “due to medical problem the appeal could not be filed in time.” Therefore, the explanation of the assessee was lacking bona fide reason or cause. Accordingly, the delay in filing the appeal before the Tribunal would not be condonable.

REFERRED :

FAVOUR : Against the assessee

A.Y. : 2014-15

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