BISSAMCUTTACK LAMPS LIMITED,RAYAGADA vs. INCOME TAX OFFICER, RAYAGADA WARD

The appeal of the assessee has been filed before the Tribunal belatedly by 26 days. In this regard, ld. AR has filed an application for condonation of delay. Looking to the facts of the case, we condone the delay of 26 days in filing the present appeal before the Tribunal and proceeded to dispose off the appeal of the assessee finally.

It was submitted by the ld. AR that the assessee is a society registered under the Cooperative Societies Act, 1860 and working for the welfare of the needy and is a non-profit organization. It was the AO initiated the proceedings u/s.147 of the Act and finally the AO completed the assessment u/s.147 r.w.s.144 r.w.s.144B of the Act by assessing the total income of the assessee at Rs.66,75,844/- on account of non-cooperation by the assessee during the assessment proceedings. Ld. CIT(A) dismissed the appeal of the assessee on account of delay even after providing the sufficient cause for delay. Thus, the ld. AR submitted that the order of the ld. CIT(A) deserves to be reversed.

On the other hand, ld. Sr. DR vehemently supported the orders of the authorities below.

We have considered the rival submissions. A perusal of the impugned order, clearly shows that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay observing that the assessee failed to establish sufficient cause. On further perusal of the order of the ld. CIT(A) in para 9, clearly shows that the assessee in Form 35 has provided the sufficient cause for delay, which has been incorporated by the ld. CIT(A) in its order. The relevant portion of para 9 is as under :- “That the order has been served through the income tax department portal. The login details are with earlier officer bearer who was retired and the login credentials have been with the earlier tax consultant. It was late due to the process of breaking of the login credentials and obtaining the digital Signature of the present office bearer. Hence, the assessee prays your honour to accept the appeal for hearing of the case in the interest of natural justice.”

The above reasons stated by the assessee before the ld. CIT(A) is found to be reasonable for condonation of delay. Thus, respectfully