UFX VENTURES PVT. LTD.,,CHENNAI vs. ACIT, CORPORATE CIRCLE - 3 (2),, CHENNAI

Both the appeals filed by the assessee are directed against the common order of the ld. Commissioner of Income Tax (Appeals) 11, Chennai, dated 29.06.2018 relevant to the assessment years 2014-15 and 2013-14.

Both appeals filed by the assessee are delayed by 317 days in filing the appeal before the Tribunal. The assessee has filed a petition for condonation of the delay in support of an affidavit. By referring to the petition, it was the submissions of the ld. Counsel for the assessee that the ld. CIT(A) has passed an exparte order and against that order, the assessee filed a petition for restoration of the appeal. However, the ld. CIT(A) has not passed any order of restoration. It was further submission that since the assessee was waiting for the order of restoration and hence, the assessee was unable to file the appeal before the Tribunal in time. Thus, it was prayed for condonation of delay of 317 days in filing both the appeals of the assessee and admits the appeals for adjudication.

Per contra, the ld. DR has submitted that there is no material placed before the Tribunal that the petition was pending before the ld. CIT(A) and there is no provision under the Income Tax Act or Rule to file a petition before the ld. CIT(A) to recall the order passed by the ld. CIT(A). It was further submission that no such power is vested by the ld. CIT(A). Therefore, the assessee fails to give proper explanation to condone the huge delay of 317 days and pleaded for dismissing both the appeals of the assessee.

We have heard both the sides, perused the condonation petition and the affidavit filed by the assessee. Admittedly, the assessee has not filed any material showing that the assessee has filed restoration petition before the ld. CIT(A) for recalling the exparte order passed by him. When the Bench asked the ld. Counsel about the restoration petition filed before the ld. CIT(A), it was replied that they have no proof to show that the assessee had filed such petition to recall the order passed by the ld. CIT(A) and he agreed that there is no specific provision under the Income Tax Act and moreover, the order passed by the ld. CIT(A) is appealable before the ITAT. Considering the above facts and circumstances, we do not find any sufficient reason to condone the delay of 317 days and moreover, we do not find any merits in the grounds of both the appeals filed by the assessee.