IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 683/Del/2023 (A.Y. 2017-18)

Himanshu Gupta Vs Pr. CIT C/o Bhola Nath Siya Ram CR Building Income Tax Sarrafa Bazaar, Badun, Office, Rampur Garden, Uttar Pradesh Civil Lines, Bareily, PAN: ACMPG1333N Uttar Pradesh Appellant Respondent Assessee by None Revenue by Sh. Surender Pal, CIT DR Date of Hearing 27/01/2025 Date of Pronouncement 29/01/2025 ORDER PER YOGESH KUMAR, U.S. JM:

The present appeal is filed by the Assessee against the order of the Principal Commissioner of Income Tax, PCIT, Bareilly (‘Ld. PCIT’ for short) dated04/03/2022 for the Assessment Year 2017-18.

2.

2. There is a delay of 282 days in filing the present Appeal. The

Assessee assigned the cause for the delay contending that “due to some

oversight I could not file the Appeal against the order of 263 of the Act

before ITAT Bench, Delhi”. The Tribunal owes a duty to first ascertain

the bona fides of the explanation offered by the party seeking condonation. It is only if the sufficient cause assigned by the litigant and the opposition of the other side is equally balanced that the Tribunal may bring into aid the merits of the matter for the purpose of condoning the delay. In our considered opinion, Mere mentioning of ‘non-filing of the Appeal due to oversight’ cannot be sufficient cause to condone the inordinate delay of 282 days in filing the present Appeal. Apart from the same, right from filing of the present Appeal till this day neither the Assessee nor the Assessee’s representative have appeared before Tribunal, therefore, we have no option but to dismiss the Application for condonation of delay and consequently dismiss the Appeal on delay in latches.

3. In the result, the Appeal of the Assessee in ITA No. 683/Del/2023 is dismissed.

Order pronounced in the open court on 29^th January, 2025 Sd/- Sd/-

(AVDHESH KUMAR MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 29.01.2025 R.N, Sr.P.S*

Copy forwarded to:

1. Appellant

2. Respondent

3. CIT

4. CIT(Appeals)

5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI