NEW MILLENNNIUM FOUNDTION SOCIETY, PUDUCHERRY,PUDUCHERRY vs. ITO (E), PUDUCHERRY

The assessee is a registered firm and did not file the return of income. The AO received information that the assessee has made cash deposits and

There is a delay 382 days in filing the appeal for AY 2012-13 and the delay of 321 days in filing the appeal for AY 2017-18. The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeals. It is stated that the President of the assessee is a senior citizen and he is not well aware of the income tax proceedings. It is further stated that the assessee is therefore fully dependent on the tax consultant who due to his other commitments could not provide opportunity to the assessee in filing the appeal on time. Accordingly, it is stated that the delay in filing the appeal for both the AYs was not intentional and bonafide. Having heard both the parties and perused the material on record, we are of the view that there is a reasonable and sufficient cause for the delay in filing both the appeals before the Tribunal. Therefore, following the Hon’ble Supreme Court decision in the case of Collector, Land Acquisition Vs. MST.Katiji & Ors., (167 ITR 471) (SC), we condone the delay in filing both the appeals and admit the appeals for adjudication.

We have heard the parties and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the person managing the affairs of the assessee is not aware of the income tax proceedings and completely relied on his counsel for handling the tax matters. The Ld. AR further submitted that the counsel of the assessee did not provide proper professional support and therefore the assessee could not represent the case properly before the lower authorities. The Ld. AR accordingly prayed for one more opportunity. Considering the facts and circumstances peculiar to assessee's case, we are inclined to give one more opportunity to the assessee in the interest of natural justice and fair play to represent the case properly by producing the required details. Accordingly, we remit the impugned issues back to the A.O with a direction to call for necessary details and decide the issue in accordance with law. The assessee is directed to submit the necessary details as may be called for and cooperate with the proceedings. It is ordered accordingly.

In the result, both the appeals of the assessee for AY 2012-13 & 2017- 18 are allowed for statistical purposes.