HADOTI CONSTRUCTION CO.,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX ACIT CIR-1 KOTA, KOTA

fu/kZkj.k o"kZ@Assessment Year : 2016-17 Hadoti Construction Co. Cuke The ACIT, Vs. 543 Keshavpura, Circle-1, Kota. Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACFH5184J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Kunal Soni, C.A. jktLo dh vksj ls@Revenue by: Mrs. Alka Gautam, CIT-Proxy lquokbZ dh rkjh[k@Date of Hearing : 18 /08/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 18/08/2025 vkns'k@ORDER PER: Narinder Kumar, Judicial Member,

Assessee-appellant-applicant is before this Appellate Tribunal, while challenging order dated 27.02.2025, passed by Learned Addl/JCIT(A), Chennai, u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), as thereby assessment order dated 12.12.2018, relating to assessment year 2016-17, has been upheld, and the appeal filed by the assessee challenging said assessment order has been dismissed, on the Delay in filing of present appeal-Condonation of delay 2. It may be mentioned here that the appeal was filed before this Appellate Tribunal on 24.06.2025. As per deficiency note made by the Registry of this Appellate Tribunal, the appeal was filed 55 days after the prescribed period of limitation. The appeal was accompanied by an application seeking condonation of delay. In the application, the applicant claimed that there was delay of only 25 days, as the impugned order dated 27.02.2025 was delivered/served/communicated to the assessee on 03.03.2025. As per application seeking condonation of delay, Senior Managing partner of the assessee-applicant firm, who was looking after accounts and taxation matters of the firm, was diagnosed with Avascular Necrosis. Application is accompanied by copy of prescription slip dated 19.05.2025. It pertains to Abdul Hannan, Senior Managing partner of the assessee. Said partner has also furnished his affidavit in support of the above said averment regarding his illness.

Hadoti Construction Co., Kota. Ld. DR has not raised any objection to the condonation of delay. 3. Having regard to the medical record and the affidavit submitted by the Senior Managing partner, we deem it a fit case to admit the appeal. The application seeking condonation of delay is disposed of accordingly.

On merits 4. The only submission put forth by Ld. AR for the appellant is that during pendency of appeal before Learned CIT(A), steps were being taken by the assessee for settlement under Direct Taxes Vivad Se Vishwas Scheme-2024, but, due to some defects, the application could not be entertained. Further, it has been submitted that due to the said steps for settlement, the assessee could not pay due attention to the appeal, and as such, there was non compliance of the three notices issued by the office of Learned CIT(A). While submitting so, Ld. AR for the appellant has urged that the matter may be restored to the files of Learned CIT(A), so that the appellant is able to get another opportunity to present its case there on merits.

Hadoti Construction Co., Kota.

Hadoti Construction Co., Kota. The applicant to produce before Learned CIT(A), receipt in proof of deposit of cost of Rs. 2,000/- imposed today, and thereupon, Learned CIT(A) to commence proceedings. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 18/08/2025. Sd/- Sd/- ¼jkBkSM+ deys'k t;UrHkkbZ ½ ¼ujsUnz dqekj½ (RATHOD KAMLESH JAYANTBHAI) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 18/08/2025 *Santosh आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Hadoti Construction, Kota. 1. 2. izR;FkhZ@ The Respondent- ACIT, Circle-1, Kota. 3. vk;dj vk;qDr@ The ld CIT 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File vkns'kkuqlkj@ By order,

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