No condonation of delay in filing appeal before ITAT if no medical reports of ill-health were submitted: ITAT

Case details: Ajay Kumar jain v. ACIT, CPC (TDS), - [2020] 121 taxmann.com 384 (Jaipur - Trib.)

Judiciary and Counsel Details

• • Vijay Pal Rao | Judicial Member, and Vikram Singh Yadav | Accountant Member.
  • Subhash Porwal, CA for the Appellant.
  • Ms. Chanchal Meena, JCIT for the Respondent.

Facts of the Case

Assessee filed the miscellaneous petition and contended that due to his health ailment, there was delay in filing the appeals before the Tribunal. Thus, the delay so happened may be condoned and the order so passed by ITAT as barred by limitation may be recalled to provide a fresh opportunity of hearing to him.

Revenue contended that there was an inordinate delay of 546 days in filing the appeals and the assessee had not submitted any medical report or even an affidavit in support of his prayer.

ITAT held

The Jaipur ITAT held that while disposing of the assessee’s appeal, the tribunal had duly considered the condonation application filed by the assessee where he had stated that due to his health problems, the appeal could not be filed in time. However, given the fact that there was nothing on record in the form of any medical report from the registered medical practitioner or from any recognized hospital.

Further, the assessee had not even filed any affidavit in support of his prayer and merely stating that he couldn’t file the appeals in time due to bad health and high blood pressure. Therefore, the Tribunal had rightly exercised its discretion in terms of not condoning the delay of 546 days in filing the appeals.