G2K TRUST,TRICHY vs. ITO, WARD-2(1), TRICHY
What did the Tribunal hold?
The Tribunal held that the death of the auditor, occurring six months before the intimation order, did not constitute a sufficient cause for the inordinate delay in filing the appeal. The assessee failed to demonstrate steps taken to manage its affairs or find an alternative auditor.
What were the facts?
The assessee filed appeals with a significant delay of 2235 and 2175 days respectively for assessment years 2017-18 and 2018-19. The primary reason cited for the delay was the death of the assessee's auditor.
What were the issues?
Whether the delay in filing the appeal before the first appellate authority was sufficiently explained by the death of the auditor, and if the delay should be condoned.
Which sections of the Income-tax Act were involved?
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- Sarvodaya Charitable Trust v. ITO (Exemption)129 citing125 Taxmann.com 75 · 2021 · HC
Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
Both the appeals filed by the assessee are directed against separate orders dated 04.07.2025 and 15.07.2025 passed by the Addl/JCIT(A), Panaji for the assessment years 2017-18 and 2018-19 respectively.
We find that the appeal is filed with a delay of 34 days. The assessee filed an affidavit for condonation of delay stating the reasons. Upon hearing both the parties and
The order continues below.
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