EMPLOYEES PROVIDENT FUND ORGANISATION STAFF CO-OP CREDIT SOCIETY LTD,HYDERABAD vs. ITO., WARD-4(1), HYDERABAD

At the outset, it is noted that there is a delay of 36 days in filing the present appeal before the Tribunal. The assessee has moved a petition seeking condonation of delay, supported by an affidavit explaining the reasons for the delay. The learned Authorised Representative (AR) submitted that the delay in filing the appeal was unintentional and occurred due to unforeseen circumstances beyond the control of the assessee. Specifically, it was explained that the Secretary of the Society, who was responsible for handling all income-tax-related matters of the assessee, sustained an injury while participating in the Annual Sports Meet of the All India Provident Fund Employees. Owing to 3 this, he had to undergo medical treatment and physiotherapy, and was unable to attend to official duties during the relevant period. The assessee has also placed on record medical certificates and physiotherapy records in support of substantiating the claim.

1 We have heard the Ld. DR and also carefully considered the petition for condonation of delay, the accompanying affidavit, and the medical documents placed on record. After perusal, we find that the explanation given for the delay is bona fide and supported by reasonable cause. Accordingly, the delay is condoned, and the appeal is admitted for adjudication on merits.

The brief facts of the case are that the assessee, a Co- operative Society, had preferred appeal before Ld. First Appellate Authority against the order of learned Assessing Officer (“Ld. AO”) passed u/s 143(3) of the income tax Act, 1961 (“the Act”) dated 27.12.2019. Before the Ld. First Appellate Authority, the assessee's appeal was found to be delayed by 36 days. The Ld. First Appellate Authority rejected the condonation request of the 4 assessee. As a result, the appeal was dismissed without adjudication on merits.

Aggrieved with the order of Ld. First Appellate Authority, the assessee is in appeal before us.

Before us, the Ld. AR submitted that the delay in filing the appeal before the Ld. First Appellate Authority was due to genuine reasons beyond the control of the assessee. It was explained that the assessment order was not physically served but uploaded on the Income Tax Portal. Initially, when the Chartered Accountant checked the portal, the order was not visible. Assuming that the order would be sent by post, no immediate action was taken. However, upon a subsequent review of the portal on 05.02.2020, the order was found, and the Chartered Accountant informed the appellant. During this period, the Secretary handling Income Tax matters was transferred to Siddipet, and there was a time gap before a new Secretary was appointed. The appeal was prepared and filed on 02.03.2020, leading to a delay of 36 days. The assessee submitted an affidavit explaining these circumstances and 5 pleaded that the delay was neither intentional nor for any undue advantage. It was further argued that the Ld. First Appellate Authority ought to have considered these reasonable grounds and condoned the delay in the interest of justice.

Per contra, the Ld. DR opposed the condonation of delay. He submitted that the assessee had sufficient time to verify the IT portal and file the appeal within the prescribed time. The claim that the order was not immediately visible on the portal is not a valid ground for condonation, as it is the assessee’s responsibility to track important assessment orders. The Ld. DR further argued that the reasons cited for the delay, such as the transfer of the Secretary, were not sufficient cause and that the Ld. First Appellate Authority was correct in rejecting the condonation request.

We have considered the rival contentions and perused the material available on record in view of the submissions made by either side. In the present case, the assessee has explained the delay by stating that the assessment order was initially not visible on the Income Tax Portal and that there was a temporary

तिर्धारििी/The Assessee : Employees Provident Fund Organisation Staff Co-op Society Ltd., 330, Bhavishyanidhi Bhavan, Main Road, Barkatpura, Hyderabad – 500027, Telangana.

िधजस्व/ The Revenue : The Income Tax Officer, Ward –4(1), Hyderabad. 3. The Principal Commissioner of Income Tax, Hyderabad. 4. तिभधगीयप्रतितितर्, आयकि अिीिीय अतर्किण, हैदिधबधद / DR, ITAT, Hyderabad 5. गधर्ाफ़धईि / Guard file