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| The Tax Publishers2021 TaxPub(DT) 0199 (Del-HC) INCOME TAX ACT, 1961
Section 253
Where several adjournments and lapse of nineteen months were given, the said application for condonation of delay has not been filed and despite observations by ITAT against AO, nothing had changed at the ground level as application for condonation of delay filed before the Tribunal was not placed on record till date, accordingly, appeal was dismissed in default and on account of non-prosecution.
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Appeal (Tribunal) - Condonation of delay of 92 days - Non-prosecution of appeal -
Issue arose for consideration as to whether ITAT was legally justified in rejecting application for condonation of delay of 92 days in filing appeal under section 253 by ignoring that there was sufficient cause for not presenting the appeal within that period. Held: Despite several adjournments and lapse of nineteen months, the said application for condonation of delay was not filed. As Revenue stated that he had made repeated efforts, by writing as many as eight communications to AO as well as to ITO Headquarters, to place on record the application for condonation of delay. He was being repeatedly told that they were 'working on the same.' Despite observations by ITAT against AO, nothing had changed at the ground level as application for condonation of delay filed before the Tribunal was not placed on record till date. Accordingly, appeal was dismissed in default and on account of non-prosecution.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
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