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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE – VIRTUAL COURT
Before: SHRI P.M. JAGTAP(K/Z) & SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER PER BENCH :
Out of the captioned appeals, & 1629/PUN/2017 pertains to assessment year 2006-07 and ITA Nos.1630 & 1631/PUN/2017 pertains to assessment year 2007-08.
In all these appeals filed by the assessee before us arises from the respective orders of CIT(A) as on record confirming the orders passed by Assessing Officer for both the assessment years u/s 144 r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) and also confirming the order of penalty u/s 271(1)(c) of the Act imposed by the Assessing Officer as per orders dated 26.09.2014 & 28.08.2013. That at the very outset, the Ld. AR for the assessee submitted that in all these cases, the Ld. CIT(A) has not decided the issues on merits and have dismissed the appeals of assessee on the ground of non condonation of delay in filing the appeals. In this regard, the Ld. AR for the assessee before us has prayed for condonation of delay and filed separate grounds on which the delay may be condoned. The contents of the said prayer and affidavit filed by the Ld. AR for the assessee are reproduced hereunder:
“With respect to rejection of Condonation of delay by CIT(A) we submit as under and pray that the delay be condoned & matter be remitted back to the file of CIT(A) for adjudicating the issue on merit. i) The assessee's firm name is M/s Jai Gurudev Developers having 2 partners namely - i) Late Mr. Sunil D Kasture & ii) Rajendra Kachar ii) One of the partner Late Mr. Sunil Kasture was looking after the accounts & income tax matters of Firm. iii) However, Late Mr. Sunil Kasture was not keeping a good health since many days. He died on 28-07-2012. iv) Therefore, the affairs of the firm were not getting attended & got disturbed. v) Our only surviving partner Mr. Rajendra Kachar was not fully aware about the income tax proceedings & also the fact that any order was passed in the name of firm. vi) This fact is also visible from the fact that the no notice has ever got delivered to any person & it is merely by way of pasting on the office. vii) Thereafter, we made an application before AO for providing copies of the order. In response thereof we received various orders on 15-04-2015 The details were of have been given in the table hereunder & we have also given the details of technical delay upon receiving the copies of said orders.
Particular Date of the order Appeal delay by days Assessment order for AY 06-07 Dt.18-03-2014 392 Penalty order for AY 06-07 Dt. 26-09-2014 202 Assessment order for AY 07-08 Dt. 26-02-2013 777 Penalty order for AY 06-07 Dt. 28-08-2013 594 viii) We had Bonafide reason for delay in filing the appeals, namely non receipt / non information of passing of such orders. ix) We are attaching an affidavit in this regard. - Annexure 1 We further pray your Honor to consider the below while adjudicating the issue of condoning the delay i) We had no malafide intentions to file the appeal belatedly. Rather in one year (AY 06-07) the agreement relied upon the Ld. AO for making addition does not belong to us & we are just power of attorney holders for the said agreement. In the assessment order for AY 06-07, at page 2, in the table, the Ld. AO himself mentioned about the same. ii) The notices were not received by the firm rather even the assessment orders were also affixed at our address. The fact is mentioned in the assessment order.
Considering all the above, we pray your Honor to condone the delay in filing the appeal. For Jai Gurudev Developers Sd/- Partner” Encl: A.A.
Affidavit I, Mr. Rajendra Kachar, residing at Balaji Housing Society, S. no 75, Bldg B/14, Baner Gaoji, Pune, 411 045, solemnly declare on oath the following - i) I am only surviving partner in the firm M/s Jai Gurudev Developers having PAN - AAFFJ4157Q. Another partner in the firm was Late Mr. Sunil Kasture. ii) Late Mr. Sunil Kasture was looking after the accounts & income tax matters of Firm. iii) However, Late Mr. Sunil Kasture was not keeping a good health since many days. He died on 28-07-2012. iv) Therefore, the affairs of the firm were not getting attended & got disturbed. v) I am the only surviving partner of the firm & was not fully aware about the income tax proceedings & also the fact that any order was passed in the name of firm. vi) This fact is also visible from the fact that the no notice has ever got delivered to any person & it is merely by way of pasting on the office address. vii) Thereafter, I made an application before AO for providing copies of the order. In response thereof I received various orders on 15-04-2015. The details were of have been given in the table hereunder & I have also given the details of technical delay upon receiving the copies of said orders. Particular Date of the order Appeal delay by days Assessment order for AY 06-07 Dt.18-03-2014 392 Penalty order for AY 06-07 Dt. 26-09-2014 202 Assessment order for AY 07-08 Dt. 26-02-2013 777 Penalty order for AY 06-07 Dt. 28-08-2013 594 viii) The firm has Bonafide reason for delay in filing the appeals, namely non receipt/non information of passing of such orders. Whatever stated above is true to the best of my knowledge and belief. This affidavit is made on this 9th day of September 2020 at Pune.