KISHORE NANWANI,PONDICHERRY vs. ITO WARD I(1), PONDICHERRY

आदेश /O R D E R

PER MAHAVIR SINGH, VP:

At the outset, it is noticed that these appeals filed by the 2. assessee, against penalty orders of CIT(A)-VI, Chennai for both the assessment years 2008-09 & 2009-10 are filed belatedly by 1202 days and the assessee has filed condonation petition in both the years, identically worded affidavits and petitions. The ld.counsel for the assessee before us relied on the condonation petition filed before us as well as the affidavit of the assessee. Apart from affidavit, the ld.counsel for the assessee has not given any reason or not made any argument. The ld.counsel for the assessee however filed copy of decision of Hon’ble Supreme Court in the case of Senior Bhosale Estate (HUF) vs. ACIT, Civil Appeal Nos.6671-76 of 2010 with Nos.6677 – 90 of 2010.

3. On the other hand, the ld. Senior DR, vehemently argued opposing the condonation of delay and stated that this is inordinate delay and there is no reason stated in the affidavit except a mere assertion that the order of CIT(A) was misplaced and he pointed out that even the assessee in the affidavit mentioned that he faced & 907/Chny/2018 3 complex problems from all fronts and could not given any reason i.e., sufficient reason for condonation of delay of this inordinate delay.

Yours faithfully, Sd/- S. SRIDHAR & 907/Chny/2018 4 Encl: Condonation of delay petition in triplicane for TWO appeals.

We noticed that the assessee has also filed affidavit and averments of the affidavit reads as under:-

I am the Appellant/Petitioner herein and am well acquainted with the facts relating to the belated filing of the above appeal relating to the assessment year 2009-10 before the Jurisdictional Bench of the Income Tax Appellate Tribunal competent to swear to this affidavit. I state that the appeal challenging the common order of the CIT(Appeals) dated 30.09.2014 in imposing penalty u/s 271(1)(c) of the Act was filed belatedly on 15.03.2018 and the delay in filing the belated appeal was neither willful nor deliberate but due to the circumstances beyond my control, justifying my plea for the admission of the appeal for adjudication of the issues on merits relating to the correctness of imposing penalty u/s 271(1)(c) of the Act. I state that the delay of 1202 days in fling the appeal was due to the misplacement of the order and I state that the said order was received and misplaced while I faced complex problems from all fronts. I state that the action taken by the TRO in bringing the residential property for auction in the month of March 2018 triggered the process of scrutiny of my income tax records and inasmuch as I state that the appointment of new Chartered Accountant who conducted due diligence of my income tax file in recovering the fact of non filing of the appeal against the common order of the CIT(Appeals) dated 30.09.2014 in imposing penalty u/s 271(1)(c) of the Act. I state that immediately steps were taken for filing the appeal before the Jurisdictional Bench of the Income Tax Appellate Tribunal through the counsel on record and the appeal under consideration was filed belatedly on 15.03.2018 for which the plea of condonation of delay in filing the said appeal is substantiated through this affidavit. I state that the mistake committed due to my family problems and drastic complications faced in the business/profession pursued by & 907/Chny/2018 5 me by not appointing a professional for challenging unreasonable levy of penalty u/s 271(1)(c) of the Act for the assessment year under consideration should be reckoned as bonafide explanation and acceptable as reasonable cause for admission of the appeal. In such circumstances, the delay in filing the appeal relating to assessment year 2008-09 may be condoned for adjudication of the issues on merits and thus render justice.

We noted that in the affidavit, the assessee has made first assertion that the CIT(A) order was misplaced and he was facing complex problems from all fronts but nothing was brought to our records. Admittedly, the common order of CIT(A) for both the assessment years is dated 30.09.2014 which was received by the assessee, as per Form 36 on 30.09.2014. But, appeal was filed only on 15.03.2018. There is no dispute that there is delay of 1202 days in filing of appeal.

5. Now, the case law cited by the ld.counsel by the Hon’ble Supreme Court in the case of Senior Bhosale Estate (HUF), supra, the Hon’ble Supreme Court has condoned the delay of 1754 days by its sufficient cause shown by the appellant in that case where appellants assertion was that they had no knowledge about passing of order on 29.12.2003 until they were confronted with the auction notice in June 2008 issued by the competent authority. On this assertion, the respondent could not prove or could not refute the & 907/Chny/2018 6 assertion, hence the Hon’ble Supreme court condoned the delay by observing as under:- “1. Heard learned counsel for the parties. These appeals take exception to the common order dated 13.02.2009 passed by the High Court of Judicature at Bombay, Nagpur Bench in Senior Bhosale Estate (HUF) v. CIT, Senior Bhosale Estate (HUF) v. CWT, whereby it had dismissed the said civil application(s) praying for condonation of delay in filing the concerned appeal(s) against the common order dated 29.12.2003 passed by the Income Tax Appellate Authority being barred by 1754 days.

4. Accordingly, these appeals are allowed. We set aside the impugned order of the High Court and relegate the parties before the High Court, by allowing the civil application(s) filed by the appellant(s) for condonation of delay in filing the appeals concerned,

In the result, both the appeals filed by the assessee are 7. dismissed as un-admitted.

Order pronounced in the court on 6th April, 2022 at Chennai.