Income Tax Appellate Tribunal

Smt. Manjulaben C.Tomar vs. The Income Tax Officer

MANU/IB/0155/2022

08.04.2022

Direct Taxation

Ignorance of law is not an excuse

Present miscellaneous application has been filed by the assessee under Section 254(2) of the Income Tax Act, 1961 (IT Act) against the Tribunal order to recall the impugned ex parte order.

Present Miscellaneous Application has been filed on 2nd August, 2009 and Tribunal passed order on 14th March, 2013, meaning thereby, the Miscellaneous Application is time barred by 2073 days. In its application for condonation of delay, alongwith an affidavit has been filed by Hitendra Sheth, CA who stated that he was under the belief that there is a time limit of four years for filing of Miscellaneous Application before the Tribunal and could not give any plausible explanation for condonation of delay.

Present Tribunal is not inclined to condone the delay as it is well settled principle that ignorance of law is not an excuse. As no plausible explanation has been given by the assessee for condonation of delay, thus, the Miscellaneous Application is dismissed on account of inordinate delay of 2073 days. The miscellaneous application filed by the Assessee is dismissed.

Tags : Delay Condonation

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