Meena J. Singh, Mumbai vs Assessee
- CitationI.T.A. No.6921/Mum/2012
Ratio decidendi
The rule this decision rests on
The Tribunal, in dismissing an appeal against the CIT(A)'s refusal to condone a delay of 757 days, held that a plea of ignorance of income tax law, advanced by an assessee educated only up to the eighth standard, does not constitute sufficient cause justifying a delay of that length in filing an appeal before the CIT(A). Where an assessee seeks condonation of a substantial delay in filing an appeal and offers no plausible explanation beyond ignorance of the law, the appellate authority is not required to condone the delay, and its refusal to do so will not be interfered with absent any infirmity in the order.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
सव[ौी बी.आर बी आर. आर बाःकरण, बाःकरण लेखा सदःय एवं संजय गग[ Ûयाियक सदःय के सम¢ BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND
SHRI SANJAY GARG,JUDICIAL MEMBER
आयकर अपील सं./I.T.A. No.6921/Mum/2012 िनधा[रण वष[ / Assessment Year :2006-07) (िनधा[
Meena J. Singh बनाम/ बनाम Income tax Officer Prop. Of Ashish Vs. Ward-13(2)(4) Cargo Carriers, Room Aayakar Bhavan No.7, Rajgor M.K. Road Chambers, 99 Surat Mumbai-400 020. Masjid Bunder(E) Mumbai-400 009. ᭭थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : AZKPS 4128 A (अपीलाथᱮ /Appellant) .. (ᮧ᭜यथᱮ / Respondent)
अपीलाथᱮ कᳱ ओर से / Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri Asghar Zain-Sr. AR
सुनवाई कᳱ तारीख / Date of Hearing: 12/01/2015 घोषणा कᳱ तारीख /Date of 12/01/2015 Pronouncement :
आदे श / O R D E R
Per Sanjay Garg, Judicial Member :
The present appeal has been preferred by the assessee against the order of the ld CIT(A) dated 08/08/2012. The assessee has agitated the dismissal of hearing of appeal by the ld. CIT(A) being barred by limitation.
2 ITA No.6921/M/2012 2. The ld. CIT(A) noted that the appeal of the assessee was barred by 757 days. He also noted that the assessee had not given any plausible explanation for such a long delay for filing the present appeal. No one has appeared on behalf of the assessee before us. Notice of hearing was sent to the assessee at the address as provided by the assessee in Form-36 alongwith appeal papers, but the said notice has returned back with the remark of the postal authorities that the assessee is not residing at the address provided by her.
3. We have perused the order of the ld. CIT(A). We find that the assessee has not given any plausible reason for the condonation of delay. Even before ld. CIT(A) the only plea raised was that the assessee was educated upto 8th standard and was not aware of the income tax laws. This plea of the assessee of ignorance of law cannot be said to be an excuse which may justify the long delay of 757 days in filing the appeal before CIT(A). After going through the order of ld. CIT(A) we, do not find any infirmity in the same. Even the reluctant attitude of the assessee, in pursuing the appeal is apparent from the fact that the assessee has not appeared before us on the date of hearing and even the address provided by her is wrong.
4. Hence, we do not find any merit in the present case and same is dismissed.
3 ITA No.6921/M/2012 Order pronounced in the open court on 12/01/2015. आदे श कȧ धोषणा खुले Ûयायालय मɅ Ǒदनांकः को कȧ गई ।
Sd/- Sd/- (B.R. BASKARAN) (SANJAY GARG ) लेखा सदःय / ACCOUNTANT MEMBER Ûयाियक सदःय/JUDICIAL MEMBER मुंबई Mumbai; Ǒदनांक Dated 12/ 01/2015 व.िन.स./ Jv , Sr. PS
आदे श कȧ ूितिलǒप अमेǒषत/Copy षत of the Order forwarded to : 1. अपीलाथȸ / The Appellant 2. ू×यथȸ / The Respondent. 3. आयकर आयुƠ(अपील) / The CIT(A)- 4. आयकर आयुƠ / CIT
5. ǒवभागीय ूितिनिध, आयकर अपीलीय अिधकरण, मुंबई / DR, ITAT, Mumbai
6. गाड[ फाईल / Guard file.
आदे शानुसार/ ार BY ORDER, स×याǒपत ूित //True Copy// उप/सहायक उप सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अिधकरण मुंबई / ITAT, Mumbai.
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