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Income Tax Appellate Tribunal, HYDERABAD BENCH “SMC”, HYDERABAD
Before: SHRI A. MOHAN ALANKAMONY
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “SMC”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER Assessment Year: 2016-17 TES Packaging Private Vs. Income Tax Officer, Limited, Ward-2(4), Hyderabad. Hyderabad. PAN: AACCT 4857 H (Appellant) (Respondent) Assessee by: None Revenue by: Shri Sita Rama Rao Akunuru Date of hearing: 11/01/2021 Date of pronouncement: 01/02/2021 ORDER PER A. MOHAN ALANKAMONY, AM.:
This appal is filed by the assessee against the order of the Ld. CIT(A)-2, Hyderabad in appeal No. 10410/2018-19/CIT(A)-2, dated 18/10/2019 passed U/s. 143(3) r.w.s 250(6) of the Act for the AY: 2016- 17.
The assessee has raised five grounds in its appeals and they are extracted herein below for reference:-
“1. The Ld. CIT (A) ought to have condoned the delay in filing of appeal. Further, the Ld. CIT (A) ought to have provided sufficient opportunity for the assessee to present its case in the facts and circumstances of the situation.
2. Without prejudice to the above, the Ld. CIT (A) ought not to have confirmed the disallowance of Rs. 8,63,847/- made by the Ld. AO.
3. The Ld. CIT (A) ought to have considered the written submissions filed by the assessee and decided the matter on merits.
4. For these and any other ground that may be urged at the time of hearing, the impugned additions / disallowances may kindly be deleted.
The appellant craves leave to add, alter, amend or delete any of the grounds.”
At the outset, it is observed from the record that there is a delay of 02 days in filing the appeal before the Tribunal. In this regard, the Managing Director of the assessee-company had submitted an affidavit seeking condonation of delay wherein the reasons for not filing the appeal within the prescribed time limit was explained. For reference, the relevant portion from the affidavit is extracted herein below: -
“I am the Managing Director of M/s. TES Packaging Private Limited…………….. The Company has filed an appeal to the Commissioner of Income Tax (Appeals)-2, in appeal No. 10410/2018-19/CIT(A)-2 for AY 2016-17 and received the appellate order on 18/10/2019. The appeal papers were sent by our Authorized Representative well within the due date of filing the appeal i.e., 17-12-2019. But, I went out of the town unexpectedly on a family emergency and by the time I came back and signed it was delayed. Due to this problem, there was 2 days delay in filing the appeal i.e., we filed the appeal on 19/12/2019. There is no malafide intention or contumacious conduct on the part of the assessee. The assessee would be put to undue hardship and avoidable damage if the delay of 2 days in filing appeal is not condoned.”
On perusal of the affidavit filed by the Managing Director of the assessee-company, I am of the view that the delay was due to genuine reason because the MD of the assessee-company was out of station during the relevant time to attend urgent family matters and therefore, he could not sign the appeal papers in time. Hence, in the interest of justice, I hereby condone the delay of 02 days in the filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits.
5. At the time of hearing, none appeared on behalf of the assessee to represent the case. From the record it is apparent that there was a delay of 120 days in filing the appeal before the Ld. CIT (A). Before the Ld. CIT (A), the assessee had filed submissions stating the reasons for the delay and seeking condonation of delay. The Ld. CIT (A) had reproduced the assessee’s submissions in para 6 of his order and the same are extracted herein below for reference: -
“I request you to condone our delay in filing since the order received on 05th February, 2019. Factually, there was no communication from income tax Department in this connection. I request you to consider the same on sympathetic grounds and condone delay and enable us to file the appeal now.”
However, the Ld. CIT (A) did not consider the submissions of the assessee and dismissed the appeal of the assessee. It was therefore pleaded before the Tribunal that the delay in filing the appeal before the Ld. CIT (A) may be condoned and the matter may be remitted back to the file of the Ld. CIT (A) so that the assessee can pursue the appeal effectively otherwise great injustice will be inflicted on the assessee. On the other hand, the Ld. DR vehemently argued in support of the order of the Ld. CIT (A) and pleaded that the same may be confirmed.
Having regard to the facts and circumstances of the case and after carefully perusing the materials on record, I am of the view that the delay in filing the appeal before the Ld.CIT(A) had occurred due to late communication of the assessment Order. Therefore, considering the prayer of the assessee for providing one more opportunity before the Ld. CIT (A) and taking into account of the issues involved in the appeal, in the interest of justice, I hereby condone the delay of 120 days in filing the appeal before the Ld. CIT (A) and remit the matter back to the file of the Ld. CIT (A) for fresh consideration of the appeal on merits. At the same breath, I also hereby caution the assessee and its Representative to promptly co-operate before the Ld. CIT (A) in the proceedings failing which the Ld. CIT (A) shall be at liberty to pass appropriate orders in accordance with law and merits based on the materials on the record. It is ordered accordingly.
In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above.
Pronounced in the open Court on the first February, 2021.