Dismissing the appeal of the revenue the Tribunal held that ;The AO was negligent in filing the remand report before the CIT(A). The same attitude has continued at the stage of filing appeal to the ITAT. The excuse that the appeal was not filed due to the AO being busy with time barring assessment is not acceptable. The AO deliberately overlooked the impugned order and did not file appeal before the Tribunal within the period of limitation. Even the authorization by P CIT to file the appeal has been granted after the period of limitation. Hence sufficient cause is not shown .( ITA No.3397/Del/2016, dt. 20.04.2018)(AY. 2007-08)
ITO v. Gisil Designs Pvt. Ltd (2018) 65 ITR 38 (SN)/ 195 TTJ 100 (UO) (Delhi)(Trib) www.itatonline.org
S. 254(1) : Appellate Tribunal – Condonation of delay- Delay of 92 days – The AO was negligent in filing the remand report before the CIT(A). The same attitude has continued at the stage of filing appeal to the ITAT. The excuse that the appeal was not filed due to the AO being busy with time barring assessment is not acceptable. The AO deliberately overlooked the impugned order and did not file appeal before the Tribunal within the period of limitation. Even the authorization by PCIT to file the appeal has been granted after the period of limitation. Hence sufficient cause is not shown [ S.253(1) ]