SREE HARA VIVIDODDESHA SAHAKARA SANGHA NIYAMITA,DAVANGERE vs. INCOME TAX OFFICER, WARD-2(1), DAVANAGERE

This is an appeal filed by the assessee challenging the ex-parte order passed under section 144 of the Income-tax Act, 1961 by the Assessing Officer and further affirmed by the ld. Commissioner of Income Tax (Appeals).

The assessee has filed a condonation application supported by an affidavit explaining the reasons for delay in filing the appeal before ITAT for 43 days. It was submitted that the assessee was not aware of the pendency of the appeal and came to know about the appellate order only after obtaining a copy of the same upon making inquiries. As such it was submitted that the delay is attributable to change in management, lack of knowledge about the earlier proceedings, and bona fide reasons.

In addition to the above, it is also noticed that the assessee has specifically prayed for physical service of notices, whereas the hearing notices from the ld. CIT(A) were issued through email communication, which appears not to have reached the appropriate hands due to the transition in office bearers.

Considering the facts and circumstances of the case as discussed above, no objection from the ld. DR and in the interest of substantial justice, we condone the delay in filing the appeal before this Tribunal and admit the same for adjudication.