SURAT TEXTILES EXPORT ,MUMBAI vs. ITO, 32(1)(1), MUMBAI
Before: SHRI SAKTIJIT DEY, VP & SMT RENU JAUHRI, AM Surat Textiles Export 102 Shivam Building, Andheri Kurla Road, J B Nagar, Andheri (E), Mumbai- 400 059 Vs. ITO-32(1)(1) 217, 2nd Floor, Kautilya Bhavan, C-41 to C-43, G Block, BKC, Bandra (E), Mumbai PAN/GIR No. ABQFS 2785 R (Appellant) : (Respondent)
Per Saktijit Dey, VP:
The captioned appeal by the assessee, arises out of the order dated 07.12.2023, passed by the National Faceless Appeal Centre (NFAC short), Delhi for the assessment year (A.Y.) 2012-13. 2. Before we proceed to deal with the dispute arising in the appeal, it is necessary to observe, the Registry notified delay of 259 days in filing the appeal. The assessee has furnished an application seeking condonation of delay supported by an Affidavit.
We have heard the parties, on the issue of condonation of delay. It is the say of the assessee that the working partner of the firm, who was looking after the daily affairs of the business, died on 08.11.2013. The other partner, being a housewife, was not actively participating in the affairs of the firm. It is submitted, as a result, the firm became dormant and, thereafter, there was no other employee who could track the status
2
Surat Textiles Export vs. ITO of the appeal on the portal on a regular basis. It is further submitted, that the assessee did not receive any communication either through email or post, intimating that the appeal has been disposed of by the learned first appellate authority. The assessee could only get to know about the order passed by the first appellate authority, only after it received a show cause notice for imposition of penalty u/s. 271(1)(c) of the Act.
Mumbai; Dated : 06.01.2025
4
Copy of the Order forwarded to :
The Appellant 2. The Respondent 3. The CIT(A) 4. CIT - concerned 5. DR, ITAT, Mumbai 6. Guard File BY ORDER,
(Dy./Asstt.