EASTERN FOOD INDUSTRIES PVT. LTD.,PATNA vs. ITO, WARD- 2 (1), PATNA

ITA 270/PAT/2024Status: DisposedITAT Patna13 June 2025AY 2012-133 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals for both AY 2012-13 and AY 2013-14. The Tribunal found the reasons provided in the condonation petition to be genuine and bonafide. The Revenue did not object to the condonation. The Tribunal, keeping in view the principle of deciding cases on merits rather than technicalities, condoned the delay. Subsequently, at the time of hearing, the assessee stated that it had opted for the Vivad Se Vishwas Scheme 2024 and requested to withdraw the appeals. The Revenue did not oppose this request. Therefore, the Tribunal dismissed the appeals as withdrawn, with a liberty granted to the assessee to revive the appeals by filing a miscellaneous application if they were not successful under the Vivad Se Vishwas Scheme for any reason.

What were the facts?

The assessee, Eastern Food Industries Pvt. Ltd., filed appeals before the Income Tax Appellate Tribunal (ITAT) Patna Bench against the orders of the Commissioner of Income-tax (Appeals)-1, Patna, for Assessment Years (AY) 2012-13 and 2013-14. The appeals were filed with a significant delay of 1810 days for AY 2012-13 and 2286 days for AY 2013-14. The assessee submitted condonation petitions citing reasons such as the death of its Managing Director and another director, the death of the Chairman's son, and the closure of manufacturing activities, leading to a lack of awareness of the ex-parte orders passed by the CIT(A). The Revenue did not object to the condonation of delay. During the hearing, the assessee stated it had opted for the Vivad Se Vishwas Scheme 2024 and sought to withdraw the appeals.

What were the issues?

1. Whether the delay in filing the appeals for AY 2012-13 and AY 2013-14 should be condoned, considering the reasons provided by the assessee. Assessee's Contention: The assessee argued that the delay was due to reasons beyond its control, including the death of key personnel and the closure of business operations, which resulted in them being unaware of the ex-parte orders passed by the CIT(A). They claimed a reasonable cause for the delay and sought condonation to argue the case on merits. Revenue's Contention: The Revenue did not raise any objection to the condonation of delay.

Which sections of the Income-tax Act were involved?

None explicitly mentioned as being discussed in detail, but the context implies proceedings under the Income Tax Act, 1961, and the Vivad Se Vishwas Scheme, 2020.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

Before: SHRI DUVVURU RL REDDY, VP & SHRI SANJAY AWASTHI, AM

For Appellant: Shri D.V. Pathy, AR

For Respondent: Shri Ashwani Kr. Singal, DR

Hearing: 20.05.2025Pronounced: 13.06.2025

These are appeals preferred by the assessee against the order of the Commissioner of Income-tax (Appeals)-1, patna (hereinafter referred to as the “Ld. CIT(A)”] dated 10.05.2018 & 22.08.2017 for the AY 2012-13 & 2013-14.

It appears from the report of the registry that the appeal has been filed after a delay of 1810 days in A.Y. 2012-13 and 2286 days in A.Y. 2013- 14 for these the assessee has filed condonation petitions. Condonation petition for A.Y. 2012-13 read as under: - “1. That this is an application for condonation of delay in the filing of the present appeal.

Hence, we are dismissing the appeal as withdrawn with a liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever.

In the result, the appeals of the assessee are dismissed as withdrawn.

Order pronounced in the open court on 13.06.2025.

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