KUNDAN TIE UP PRIVATE LIMITED ,MUMBAI vs. ACIT, CIRCLE 1(4), MUMBAI

FIRST GROUND OF APPEAL: - Order Bad In Law And On Facts

SECOND GROUNDS OF APPEAL: ERRONEOUS CONFIRMATION OF ADDITION U/S 68 Of The Act

THIRD GROUNDS OF APPEAL:

At the very outset, we noticed that there is a delay of approximately 227 days in filing the appeal before us. Considering the entire factual matrix explained before us, and also keeping in view the principles laid down by the Hon’ble Supreme Court in the case of Collector, Land Acquisition, Anantnag & Anr. vs. Mst. Katiji & Ors., wherein it was held that when substantial justice is pitted against technicalities arising from a non-deliberate delay, substantial justice must prevail, we are of the considered view that the principle of advancing substantial justice is of paramount importance. Accordingly, considering the explanation furnished by the assessee, who has justifiably and properly explained the delay occasioned in filing the appeal, and adopting a liberal interpretation of the expression “sufficient cause,” we are inclined to condone the delay in filing the appeal before us. Consequently, the delay is condoned and the appeal is admitted for adjudication on merits.

We further noticed from the records that the assessee was proceeded against ex parte before the ld. CIT(A). In this regard, the ld. AR appearing on behalf of the assessee submitted that the notices issued by the Department were sent to a different email address and, therefore, the non- appearance on the part of the assessee was neither deliberate nor intentional.

Be that as it may, without going into the merits of the issues raised by the assessee and considering the fact that there was reasonable cause, because of which assessee could not put effective representation before Ld. CIT(A). Hence the Bench is of the view that adequate opportunity be given to the assessee to represent his case before Ld. CIT(A). Therefore, considering the overall circumstances of the present case, we deem it proper to restore the matter back to the file of Ld. CIT(A) for deciding the matter afresh by providing adequate opportunity to the assessee. Subject to cost of Rs. 5,000/- imposed upon the assessee which shall be deposited in the Prime Minister Relief Fund and a copy of the receipt shall be placed on file before Ld. CIT(A) within 30 days from the date of receipt of this order. The assessee shall not seek any adjournment on frivolous grounds and shall remain cooperative during the course of proceedings.

Needless to mention that the Ld. CIT(A) shall provide adequate opportunity of hearing to the assessee. The assessee shall not seek any adjournment on frivolous grounds and shall remain cooperative during the course of proceedings.

In the result, appeal filed by the assessee is allowed for statistical purpose.