Appeals dismissed for non-prosecution and unexplained 156-day delay in filing electronically

Issue

Whether a delay of 156 days in filing appeals should be condoned when the explanation of “technical glitches” is vague and the assessee fails to appear despite repeated notices.

Facts

Appeals Filed: The assessee filed four appeals against the orders of the CIT(A) for various assessment years.
Delay: There was a significant delay of 156 days in filing these appeals before the Tribunal.
Reason for Delay: The assessee filed an application attributing the delay to “glitches in upholding [uploading] the appeal electronically.”
Non-Appearance: Notices had been repeatedly issued to the assessee since October 2023. However, at the time of the hearing, no one appeared on behalf of the assessee.

Decision

Lack of Interest: The Tribunal observed that the repeated non-appearance despite notices indicated that the assessee was not interested in prosecuting the appeals.
Explanation Rejected: The Tribunal found that the grounds regarding technical glitches in filing were not well-explained or substantiated.
Limitation Bar: Consequently, the Tribunal refused to condone the delay.
Dismissal: All four appeals were dismissed as barred by limitation.

Key Takeaways

Vague Technical Excuses: A general claim of “system glitches” without specific evidence (screenshots, helpdesk tickets, error logs) is insufficient to condone a delay of 156 days.

Effect of Non-Appearance: Repeated failure to attend hearings is viewed as a lack of interest in the case, often leading to dismissal for non-prosecution.

Limitation Rigor: Statutory time limits for filing appeals are strictly enforced unless “sufficient cause” is clearly demonstrated by the appellant.