Transport Operator’s Income Tax Appeal Dismissed After 754-Day Delay and Failure to Rectify Filing Defects

The ITAT Bangalore dismissed a 754-day delayed appeal, as the assessee did not cooperate during the tax proceedings and also did not seek condonation of the delay, explaining the reason behind such a substantial delay.

The assessee, Shri Dhanaram Chowdary, had challenged an order dated October 26, 2023, passed by the Commissioner of Income Tax (Appeals) [CIT(A)] before the Income Tax Appellate Tribunal (ITAT) Bangalore. The case pertains to the Assessment Year 2009-10.

The present appeal was time-barred by 754 days. During the personal hearing before the tribunal, no one appeared from the assessee’s side. When the tribunal analysed the case, it noted the present appeal was filed with a defect in it, which remained unrectified till the date of the hearing.

Additionally, no one appeared on behalf of the assessee to explain the reason behind the delay. In such a situation, the tribunal was not authorised to condone a substantial delay of 754 days. It was also observed that “the appeal fees are remitted under the ‘Tax’ head instead of ‘Others’. “

In the aforementioned circumstances, the tribunal could not accept the present appeal. The appeal was also not maintainable, as the assessee had not rectified the defects flagged by the Registry.

Even the assessee had not furnished any application seeking condonation of the delay, explaining the reason behind the 754-day delay in filing the appeal. Considering the aforementioned findings, the tribunal concluded to dismiss the appeal, as it was non-maintainable under the law.

In conclusion, the assessee’s appeal was dismissed.