SRI BAIDYANATH MEMORIAL TRUST,BHUBANESWAR vs. ITO EXEMPTION CIRCLE, BBSR, BHUBANESWAR

In reply, the Ld. Sr. DR vehemently supported the order of the Ld.CIT(A). It was the submission that there is no reason given for the condonation of delay.

We have considered the rival submissions. A perusal of para 5 of the order of the Ld. CIT(A) and most specifically at page 5, the Ld.CIT(A) has extracted the submissions of the assessee. The assesssee has submitted that “being aggrieved with such order and huge demand, the appellant, is in appeal for proper adjudication of the matter and as per the grounds of appeal submitted as follows and there being a delay around of eighty hundred twenty two days in filling of the appeal, an application requesting for condonation of delay is being submitted herewith along with an affidavit”. The Ld. CIT(A) has extracted the reasons for condonation of delay submitted by the assessee at pages 8 & 9 of his order, wherein the assessee has mentioned that the assessee intended to go by requesting for rectification what was not properly guided by its consultants, those who are carrying out in auditing. The secretary of the organization have also on his own tried to meet the local income tax officials, but lack of knowledge did not yield any result and the demand of the trust continued as such. Now, in respect of these claims of the assessee, the Ld. CIT(A) has considered the same and in para 6.14 has held that unless and until it is demonstrated that there was a sufficient cause that prevented the appellant from exercising its legal remedy, the delay cannot be condoned without there being compelling grounds as advocated by the Hon’ble Courts.