R. MURUGESAN,RAMANATHAPURAM V. ITO, WARD-1(1), RAMANATHAPURAM

ITA 1239/CHNY/2025

AI Insights

The case involves an appeal by R. Murugesan against the order dated 14.02.2017 of the CIT(A), Madurai for the assessment year 2011-12. The appeal was filed with a significant delay of 2861 days, which the assessee's counsel could not satisfactorily explain, attributing it to the negligence of a now-deceased advocate. The Income Tax Department opposed the admission of the delayed appeal, arguing that no justified reasons were provided for such a substantial delay. The tribunal, after considering the submissions and the lack of justifiable reasons for the delay, dismissed the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714303 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2011-2012
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Assessee Lawyers: KUMARASUBRAMANIAN

Judgement Text

"आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री जॉजज जॉजज क े, उपाध्यक्ष एवं श्री अमिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1239/Chny/2025 Assessment Years: 2011-12 R.Murugesan, No.175, Devipattinam Road, Kenikarai, Ramanathapuram, Tamil Nadu-623 504. [PAN: ALLPM8791J] Income Tax Officer, Ward-1(1), Ramanathapuram. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.Kumarasubramanian, Advocate प्रत्यर्थी की ओर से /Revenue by : Ms.R.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 04.08.2025 घोषणा की तारीख /Date of Pronouncement : 06.08.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order dated 14.02.2017, ITA No.0049/2014-15 of the Learned Commissioner of Income Tax [herein after “CIT(A), Madurai for the assessment year 2011- 12. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. Printed from counselvise.com ITA No.1239/Chny/2025 Page - 2 - of 3 2.0 At the outset, it was noted that there was a delay of about 2861 i.e nearly eight years in this case. On being queried the Ld.Counsel for the assessee could not satisfactorily explain as to the justified reasons that have contributed to this huge delay. He merely submitted that the assessee was not in the know of the things and that the then available advocate of the assessee committed the default of not filing in time. It was stated that the said advocate has since demised. The Ld. DR contested the admission of the appeal now, submitting that there is no case for any allowance to be made as the assessee does not possess any justified reasons for delay. 3.0 We have heard rival submissions in the light of material available on records. At the outset, the Ld. Counsel for the assessee could not give us any justifiable reasons whatsoever as to its failure in filing the impugned appeal before us with the delay of 2861 days. We have noted that the order of Ld.CIT(A) was passed on 14.02.2017 which was admittedly received in time by the assessee. Accordingly, we are of the considered view that there is no justifiable reasons with the assessee in filing of this appeal for the delay of 2861 days. It is trite law that Courts can condone delay if there exists justified grounds with the litigants. Delay cannot be condoned as a matter of right as it is not a luxury available with the litigant to be exercised at his discretion. In the Printed from counselvise.com ITA No.1239/Chny/2025 Page - 3 - of 3 present case we have noted that no justification exists for the said delay. Accordingly, the appeal of the assessee is dismissed. 4.0 In the result, the appeal of the assessee is dismissed. Order pronounced on 6th , Aug-2025 at Chennai. Sd/- (जॉजज जॉजज क े) (GEORGE GEORGE K) उपाध्यक्ष / vice president Sd/- (अधिताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 6th , Aug-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai/Coimbatore/Madurai/Salem. 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF Printed from counselvise.com "