Assessee/appellant was ill but got alright, illness cannot be any excuse for delay in filing appeal

IT: In order to constitute reason for delay in filing appeal under section 249, illness must be at time of expiry of limitation; if assessee/appellant was ill but got alright, illness cannot be any excuse for delay in filing appeal
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[2015] 61 taxmann.com 46 (Chandigarh - Trib.)
IN THE ITAT CHANDIGARH BENCH 'SMC
Satbarg Singh
v.
Income-tax Officer, Ward- 2 (3), Chandigarh*
H.L. KARWA, VICE-PRESIDENT
IT APPEAL NOS. 352 TO 356 (CHD.) OF 2015
[ASSESSMENT YEARS 1994-95 TO 1998-99]
JULY  3, 2015
Section 249 of the Income-tax Act, 1961 - Commissioner (Appeals) - Form of appeal and limitation (Condonation of delay) - Assessment years 1994-95 to 1998-99 - Assessee filed appeals against assessment orders for relevant assessment years after delay of almost 12 years - Reason stated for delay was that assessee was not keeping up good health, was in severe depression due to various issues and lenders were asking for money - Facts revealed that assessee was regularly performing his duties in his department till his retirement in 2009 - No proof was submitted to show that due to illness, assessee was utterly disabled to attend to any work or was unfit to assist his legal representative or advocate - Whether in order to constitute reason for delay in filing appeal, illness must be at time of expiry of limitation; if assessee/appellant was ill but got alright, there cannot be any excuse for delay in filing appeal - Held, yes - Whether there being no evidence on record to show that assessee was prevented by sufficient cause from filing appeals within time, delay in filing appeals before Commissioner (Appeals) could not be condoned and, accordingly, appeals were to be dismissed - Held, yes [Para 11] [In favour of revenue]