PRABHA VINIMAY (P) LTD.,KOLKATA vs. CPC, BENGALURU

It transpires at the outset that the CIT(A)’s lower appellate order has declined assessee’s lower appeal on account of non-condonation of delay as under: “3. In this case it is noted that due date of filing of the appeal was 09.09.2014 as the Assessment Order u/s. 143(1) was served on the assessee on 09.08.2014. However, the appeal has been filed on 12.03.2019 i.e. after a delay of 1646 days. The only reason given in column 15 of Form 35 is as under - "The intimation was not received by the assessee and subsequently the assessee came to know of the demand later. Further a search and seizure operation had been conducted due to which the director was in a state of mental tension and pressure and your honour is now requested to condone the delay. Moreover, during the course of appellate hearing the AR has not sought any condonation of delay. For the sake of elaboration, the order sheet noting vide dated 23.09.2019 is reproduced as under - “Ms. Surabhi Daruka ACA attends and explains the case. There is a delay of filing of appeal for almost 5 years. She has not sought any condonation of delay. Whenever there is a delay in filing of appeal the appellant is legally bound to explain the circumstances in which such delay has happened and explanation should be for each date. In this case there is a delay of 1646 days and the reasons that there was a search and seizure operation on the group was found to be factually wrong as search took place only in the year 2018. Therefore, the appellant has failed to explain the inordinate delay in filing of appeal and therefore, the delay is not condoned and the appeal is Dismissed.”

It is sufficiently clear from a perusal of the above extracted lower appellate discussion that the assessee had not filed any condonation petition.

Learned counsel has placed on record the assessee’s condonation petition to this effect dated 24.01.2020. He submits that the assessee’s representative before the CIT(A) could not explain the impugned delay by mistake. I therefore take on record the assessee’s condonation petition explaining 1646 days’ delay and restore the issue back to the CIT(A) for his lower appellate adjudication as per law within three effective opportunities of hearing. The assessee is directed to appear before the CIT(A) on or before 31.07.20 for further proceedings.

This assessee’s appeal is allowed for statistical purposes in above terms.