Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
आदेश / O R D E R भहावीय ससिंह, उऩाध्मऺ के द्वाया / PER MAHAVIR SINGH, VP: This appeal of assessee is arising out of the order of Commissioner of Income Tax (Appeals)-30, Mumbai [in short CIT(A)], vide order dated 06.09.2019. The Assessment was framed by Income Tax Officer, Ward- 19(3)(1) Mumbai (in short ‘ITO/ AO’) for the A.Y. 2009-10 vide order dated “1. I am assessed to tax with Income Tax Officer 19(3)(1) Mumbai. 2.The appeal in respect of my assessment for the year 2009-10 is being filed with Income Tax Appellate Tribunal on 21.01.2020.
The order for Assessment Year 2009-10 under section 250 of the Income Tax Act, 1961 dated 06.09.2019 was passed by Commissioner of Income Tax (Appeals)-30, Mumbai. The said order was received by me on 16.11.2019. Accordingly, I was required to file an appeal before the Honourable Income Tax appellate Tribunal within 60 days of the receipt of the order i.e. before 15/01/2020. However I could not filed the same on or before 15.01.2020. Therefore, there is delay in filing the appeal 7 days before Income Tax Appellate Tribunal.
5. I would like to submit as under:- a) On receipt of the said order through speed post, I had handed over the papers to my tax consultant who was handling the case. However, the said tax consultant did not take any action since he was himself was at fault for non-attendance before the commissioner of Income Tax (appeals). I was inquiring regularly but he was dodging my query. b) Meantime I approached another tax consultant somewhere on 15.01.2020 to look in to the matter. d) The new tax consultant immediately prepared the appeal and the appeal was filed on 21.01.2020.
3) As a result of the above, there is a delay of 7 days in filing the appeal f) I would state that said delay was not deliberate. I state that due to reasonable cause the delay in filing of appeal may be condoned. The appellant request that he should not be subjected to punishment on account of fault of somebody. If the delay is not condoned there would be irreparable loss to me..”
When, these reasons were confronted to the learned Sr. DR, 3. he fairly conceded the position.
After hearing both the sides and going through the reasons 4. that the reasons stated by the learned counsel for the assessee is sufficient and reasonable. Hence, we condone the delay and admit the appeal.
We have heard both the parties and perused the materials available on record. The learned Counsel for the assessee stated that