PUSHKAR HOMES PRIVATE LIMITED,NAGPUR vs. DCIT/ACIT CIRCLE-2, NAGPUR

These appeals were heard together as they arise out of common set of facts and involve common questions of law. Appeal for A.Y. 2017–18 has been filed with the delay of 727 days and appeal for A.Y. 2014–15 has been filed with the delay of 1066 days. An application for condonation of delay supported with an affidavit has been filed wherein one Mr. Kartik Bala Krishnan, Director of the company has deposed that since 2020 the business operation ceased and thereafter there was some internal disputes between directors and the e–mail addresses and other contact references of previous tax consultants and director were not on record due to which assessee was not informed of the impugned orders leading to the delay.

Ld. DR has submitted that the delay is of a too long period, however, we find that the facts of the affidavit have been corroborated by the ITR filing status of the assessee

Further, in regard to the impugned orders, it comes up that the issues involved require remitting the same to the files of Assessing Officer as due to aforesaid reasons of non– functionality of assessee and dispute between directors, assessee’s interest could not be duly represented before the Assessing Officer.

In the light of the aforesaid facts and circumstances of the case, we allow the appeals for statistical purposes and issues in both the appeals before us are restored to the files of Assessing Officer to give afresh opportunity of hearing and pass an order afresh.