BHRUHAT BENGALURU MAHANAGARA PALIKE,BANGALORE vs. INCOME TAX OFFICER (TDS) WARD-1(1), BANGALORE

Per Jason P. Boaz, Accountant Member: These appeals by the assessee are directed against the separate ex-parte orders of CIT(A)-13, Bengaluru, dated 03.10.2018; for Assessment Year 2012-13 dismissing the assessee’s appeals in limine by not condoning the delay in filing the appeal before him and thereby confirming the orders of ITO (TDS) Ward – 1(1), Bangalore, dated 17.03.2015 passed under section 201(1) and 201(1A) r.w.s. 263 of the Income Tax Act, 1961 (in short ‘the Act’).

Order on petition for condonation of delay in filing the appeals for Assessment Year 2012-13 before CIT(A)

2.1 Admittedly, there was a delay of 898 days in filing the appeals before the CIT(A). Along with the appeals proforma, the assessee had filed petitions / Affidavits praying for condonation of the aforesaid delay in filing the appeals before the CIT(A).

2.2 We have considered the rival contentions and perused and carefully considered the material on record in respect of the assessee’s contentions, submissions and reasons for the delay in filing the two appeals for Assessment Year 2012-13 before the CIT(A) and contentions to the effect that the impugned orders of the CIT(A) are bad in law as they have been passed ex-parte; in violation of the principles of natural justice and liable to be quashed as they are passed without providing the assessee adequate opportunity of being heard on merits.

2.3 The assessee, Bruhat Bengaluru Mahanagara Palike (BBMP) is a local authority overseeing the development and provision of civic amenities of the city of Bengaluru. In its affidavit, the assessee has submitted that the delay in filing the appeal was for the following reasons:-