Smt Smita Pandey , Bhopal V. DCIT-Central Circle -1, Bhopal

ITSSA 60/Ind/2020

AI Insights

The case involves five appeals filed by Smt. Smita Pandey against the composite order of the Commissioner of Income Tax (Appeals) for the Assessment Years 2008-09 to 2012-13. The appeals were dismissed due to a significant delay in filing, attributed to the ill health of the assessee's husband. The tribunal noted that the assessee did not provide sufficient evidence or detailed explanations to justify the prolonged delay in filing the appeals. The tribunal's decision was based on the lack of medical records and the vague nature of the reasons provided for the delay.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130711 (ITAT-INDORE)
• Duration Of Justice: 3 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 20-04-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-04-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 15-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause; Corroborative evidences

Judgement Text

Page 1 of 4 आयकर अपील य अ धकरण, इंदौर यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.57 to 61/Ind/2020 (Assessment Years:2008-09 to 2012-13) Smt. Smita Pandey E-2/182, Arena colony Bhopal Vs. DCIT (Central Circle)-1 Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: ADLPP 5384 Q Assessee by None Revenue by Shri P.K. Mishra, CIT-DR Date of He aring 19.04.2023 Date of Pronouncement 21.04.2023 O R D E R Per Bench : These 5 (five) appeals by the assessee are directed against the composite order of Ld. Commissioner of Income Tax (Appeals) (in short Ld. CIT(A), dated 29.03.2017 for Assessment Years 2008-09 to 2012-13 respectively. 2. None has appeared on behalf of the assesse when these appeals were called for hearing despite the notices issued to the assesse through RPAD as well as e-mail on the e-mail ID given in the from no.36. it transpires from the record that the notices issued to the assesse through RPAD have been received back unserved with the postal remarks as the recipients left the address. Therefore, in the facts and circumstances of the case when the assessee is not responding to the various notice issued by the ITA No.57 to 61/Ind/2020 Smt. Smita Pandey Page 2 of 4 Page 2 of 4 Tribunal and some of the notices have been received back on the ground that assesse has left the address the bench proposes to hear and disposed of these appeals ex-parte. 3. There is a delay of 1021 days in filing in these appeals. the assessee has filed an affidavit explaining the cause of delay as under: “1. I am having PAN No ADLPP5384Qand I am assessed at DCIT, Central Circle-1Bhopal. 2. There is delay of 1020 days in filing an appeal against the order of CIT(A)-3, before Income Tax Appellate Tribunal, Indore. 3. This delay is solely attributable to ill health of my husband Mr Sanjay Pande.My husband Mr Sanjay Pande, is ill since start of 2017. During early 2017 he was diagnosed with tumor, which was further confirmed as a cancer. Since them he has undergone multiple surgeries and Chemotherapies. It was because of these unexpected turn of events, my entire family got disturbed. 4. Generally, all legal matters are taken care by my husband and it was because of all these circumstances I could not file appeals in time.” 4. On the other hand, Ld. DR has submitted that the assessee has not explained a reasonable cause for such inordinate delay in filing these appeals. He has objected to the condonation of the delay in filing these appeals. 5. Having considered the contents and the reasons explained in the affidavit for delay in filing the appeal due to ill health of the husband of the assessee who was undergoing the treatment. We find that the assessee has not produced any supporting evidence i.e. medical record to substantiate these explanations regarding cause of delay. There is no quarrel on the point that the illness of the spouse of the assessee is a reasonable cause for delay in filing the appeal but the delay cannot be for ITA No.57 to 61/Ind/2020 Smt. Smita Pandey Page 3 of 4 Page 3 of 4 such an abnormal period as nobody can stay away from necessary tasks for such long period of about three years. It is always a question whether the reasons are bonafide or is merely a device to cover an ulterior purpose, such as laches on the part of the litigant or an attempt to save limitation in an underhand way. A liberal approach is taken while construing the sufficient cause for delay however, it does not mean that litigant gets force license to approach the court on its will. In the case in hands the assessee has explained the cause of delay as ill health of the husband of the assessee who was undergoing treatment. However, no medical record or other documents has been filed by the assessee in support of the said explanation. Even, otherwise the assessee has given very cryptic reasons for cause of delay without giving any details of the treatment of the husband of the assessee or duration of hospitalization of the husband of the assessee. Accordingly, in the facts and circumstances of the case, we find that the assessee has not explained a reasonable cause for inordinate delay of 1021 days in filing these appeals and consequently, these appeals are not maintainable being barred by limitation and liable to be dismissed. We order accordingly. 6. In the result, all the five appeals of the assesse for A.Y.2008-09 to 2012-13 are dismissed being barred by limitation. Order pronounced in the open court on 21 .04.2023. Sd/- Sd/- (B.M. BIYANI) (VIJAY PAL RAO) Accountant Member Judicial Member Indore, 21.04.2023 Patel/Sr. PS ITA No.57 to 61/Ind/2020 Smt. Smita Pandey Page 4 of 4 Page 4 of 4 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore