SHI vs. AHYADRI SAHAKARI PATPEDI LIMITED,MUMBAIVS.INCOME TAX WARD 19(3)(1), MUMBAI, MUMBAI

Briefly, the facts of the case are that the assessment in this case was completed u/s. 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 („the Act‟), vide order dt. 04-12-2024, wherein the AO has brought to tax an amount of Rs. 10,95,19,600/- as un-explained cash deposits u/s. 69A

The assessee thereafter carried the matter in appeal before the Ld.CIT(A), who has dismissed the appeal of the assessee as barred by limitation. As per the impugned order, the Ld.CIT(A) has stated that a perusal of Form-35 reveals that the assessment order was passed on 04- 12-2024 and the appellant claimed that the demand notice was served on 31-03-2025. However, there is no evidence to support that the order appealed against was not served electronically on the same date i.e., 04- 12-2024, but was served subsequently on 31-03-2025. It was held that while the order proposed to be impugned by the assessee in these proceedings, is dated 04-12-2024, the instant appeal has been filed on 16- 04-2025, with a delay of 103 days. It was held that the assessee has not furnished any application for condonation of such delay. On the contrary, the assessee has mentioned a misleading „No‟ in the relevant column of Form-35. It was held that the assessee has neither made any petition for condonation of delay nor has appended any explanation in Form-35 for having made such a misleading assertion in Column 14. It was also held that it is also not the case of the assessee that the instant delay is covered by any exception granted by any Government Notification or Court directive. Hence, the omission to file a proper application for condonation accompanied by cogent reasons, renders the appeal defective. It was also held that in the instant case, the assessee has not even acknowledged the apparent delay in filing appeal, much less explaining the reasons behind such delay. Thus, delay of 103 days has not at all been explained. The assessee has neglected/omitted to assert his right of appeal in a timely manner. In absence of any request for condonation of delay, the instant

Against the said order and findings of the Ld.CIT(A), the assessee is in appeal before us.

During the course of hearing, the Ld.AR submitted that the assessee has filed a petition for condonation of delay along with Form-35 and our reference was drawn to the statement of facts at Column 11 of Form-35 wherein along with facts, grounds of appeal, petition for condonation of delay has been stated as filed and which was filed alongwith Form 35. Further our reference was drawn to the contents of petition which are contained at pg. 10-11 of the Paper Book, which reads as under: “1 That I, Pratap Wangde aged 51 years, am an Authorised Signatory of M/s Shivsahyadri Sahakari Patpedi Limited and I am authorised to file the petition for condonation of delay. That I, the above named petitioner, am well conversant with the facts stated below: 2 During 2024, the IT Dept served with notices on mails asking us to substantiate the facts and clarifications on the cash Deposits made in several banks as per transactions reported in Arnnual Information Report (AIR). However, the notices could not be responded since the income tax login was deactivated. We made several attempts to activate the login by approaching the assessing officer and also raising grievance on the income tax website. However, none of the efforts paid off till date. 3 Since the notices were not responded, the Ld. Assessing Officer passed an order u/s 147 r.w.s. 144 on 04.12.2024 making an assessment on income of Rs. 10,95,19,600/- on account of cash deposits. 4. That as response could not be given on the income tax website through assessee's login, the assessee attempted to respond to the notices by filing letter with the income Tax Officer having jurisdiction over the assessee. However the assessing officer expressed his inability to help in this matter stating that the notices were being issued by assessment unit under faceless scheme and not by him. 5. That after various efforts the income tax login was activated only recently in March 2025 and hence the appeal is being filed on the Income tax website now.

It was accordingly submitted that the findings of Ld.CIT(A) that the assessee has not moved any condonation application is factually incorrect and in light of the same, it was submitted that the assessee‟s application for condonation of delay be considered and the delay be condoned and the matter be decided on merits.

Per contra, the Ld.DR is heard who has submitted that there has been considerable delay in filing of the appeal before the Ld.CIT(A) and in absence of any condonation petition, the appeal of the assessee has been dismissed by the Ld.CIT(A) on account of delayed filing of the appeal. At the same time, it was submitted that where the assessee claims that it has filed the condonation application before the Ld.CIT(A), the explanation in support of the condonation same needs proper examination by the Ld.CIT(A) and the matter may be remanded to the file of the Ld.CIT(A).

We have heard the rival contentions and perused the material available on record. Admittedly the appeal of the assessee has been dismissed on account of delayed filing and the assessee has submitted before us that it has filed the condonation application, which has not been considered by the Ld.CIT(A). At the same time, it is essential that before dismissing the appeal of the assessee, an opportunity must be provided to

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 05-05-2026