M/S. STANDARD INDUSTRIES LTD,MUMBAI vs. ACIT (OSD) , 3(3) , MUMBAI

This appeal in A.Y.2005-06arises out of the order by the ld. Commissioner of Income Tax (Appeals)-II, Indore in appeal No.IT-10005/08-09 dated 03/05/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 26/12/2007 by the ld. Asst. Commissioner of Income Tax (OSD) 3(3), Mumbai (hereinafter referred to as ld. AO).

At the outset we find that there is a delay of 766 days in filing of appeal by the assessee. The assessee had filed a delay condonation petition together with an affidavit duly notorized in proper form explaining the reasons for the delay. We find from the said petition and affidavit that against the assessment framed by the ld. AO u/s.143(3) of the Act on 26/12/2007, the assessee had preferred an appeal before ld. CIT(A)-7, Mumbai on 25/01/2008 in manual form. Those days, the appeal was required to be filed before the ld. CIT(A) manually. Later, the case of the assessee was transferred from ld. CIT(A)-7 to ld.CIT(A)-8, Mumbai. The assessee has been appearing before the ld. CIT(A)-8, Mumbai on several occasions on 14/02/2018, 07/06/2018, 20/08/2018 and 06/06/2019. On 15/06/2019, the assessee received the appellate order dated 03/05/2019 from ld. CIT(A)-II, Indore dismissing the appeal filed by the assessee stating that form No.35 and supporting documents were not submitted on the portal i.e. electronically appeal had not been filed. The assessee wrote a letter to CIT(A)-II, Indore stating that the appeal jurisdiction lies with ld. CIT(A)-8, Mumbai and the case does not lie with CIT(A)-II Indore. No response was received from ld. CIT(A)-II, Indore in this regard. It is also pertinent to note that the appellate order received from ld. CIT(A)-II, Indore was unsigned as it was received by the assessee without any manual signature or digital signature. This fact has not been controverted by the Revenue before us. Later the assessee sought to settle the dispute by availing ‘Vivad Se Vishwas Scheme’ and preferred an application to the competent authority thereon. The said application was rejected by the department on the ground that no appeal is pending before the ld. CIT(A). Thereafter, the assessee decided to prefer the appeal before this Tribunal against the dismissal order of the ld. CIT(A)-II Indore. In view of the Covid-19 Pandamic, it could not be filed immediately and ultimately the appeal was filed on 22/09/2021 with a delay of 766 days.

None of the facts stated hereinabove was neither found to be false by the Revenue nor controverted by the Revenue. Hence, we deem it fit to condone the delay in filing of the appeal by the assessee and admit the appeal of the assessee for adjudication.

In the result, appeal of the assessee is allowed for statistical purposes.