C.I. Builders (P.) Ltd. v. ACIT (2024) 206 ITD 66 (Indore)(Trib.)

S. 253 : Appellate Tribunal-Appeals-Condonation of delay of 7 years and 104 days-Lapse on part of counsel-Appeal is dismissed as time barred. [S.119, 254(1)]

Assessee filed an appeal before Tribunal along with application for condonation of delay of 7 years and 104 days in filing said appeal claiming that delay had ocurred due to lapse on part of counsel accompanied by assessee’s affidavit as well as supportive affidavit of counsel.Dismissing the appeal the Tribunal held that  though assessee was claiming that delay in filing had occurred solely due to lapse of counsel as he neither appeared nor filed any reply but fact was that assessee had also contributed to a large extent in process of delay as assessee had filed appeals of other two years, i.e., assessment years 2011-12 and 2013-14 on 7-9-2022 and even at that stage, had not taken care to enquire and see status of present appeals. On facts, assessee did not deserve any sympathy for a whopping delay of more than 7 or 6 years and, consequently, assessee’s condonation prayer is  rejected and  appeals were dismissed as being time-barred. (AY. 2011-12, 2013-14)

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