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Facts
The assessee filed an appeal with a delay of 206 days, claiming the impugned order was uploaded on the e-filing portal but not served physically. The assessee's new accountant discovered the order in June 2024, and the appeal was filed immediately. The delay was attributed to a change in accountant and oversight of an email address.
Held
The Tribunal condoned the delay of 206 days, subject to a deposit of Rs. 10,000/- in the Revenue Department. The case was remanded to the Commissioner for a fresh decision, affording the assessee a reasonable opportunity to be heard, as the original order was passed ex-parte.
Key Issues
Whether the delay in filing the appeal can be condoned and whether the case should be remanded for a fresh decision.
Sections Cited
250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “D”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI OMKARESHWAR CHIDARA
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 05.10.2023, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2014-15.
M/s. Mega Venture Developers Pvt. Ltd. 2. At the outset, we observe that there is a delay of 206 days in filing the instant appeal, on which the Assessee has submitted that copy of the impugned order dated 05.10.2023 was uploaded on the e-filing portal but not served upon the Assessee in physical mode in spite of mentioning specifically “No” to the question in form No.35 i.e. “whether notice/communication may be sent on email”.
Even otherwise though the Assessee has provided its primary and secondary email ID on the e-filing portal i.e. bhavesh2706@gmail.com and pg9999@gmail.com, whereas all the notices for A.Y. 2014-15 were served on the imperialal@hotmail.com which remained to be checked. Somehow new accountant of the Assessee checked the e-portal in June 2024 qua status of appeal proceedings at e-filing portal and then only came to know about the impugned order. Thereafter, the Assessee immediately filed the instant appeal without any delay. The delay occurred is neither malafide nor intentional but bonafide because of the aforesaid reasons and therefore the delay in filing the instant appeal may be condoned. The Assessee in support of its claim for delay also filed the supporting affidavit duly sworn.
On the contrary the Ld. D.R. refuted the claim of the Assessee.
We have considered the reasons for the delay in filing the instant appeal. The reason given by the Assessee though prima-facie appears to be bonafide and unintentional but not convincing as the Assessee is a company and having competent staff to check the day to day work of the Assessee company and therefore the contention of the Assessee for condonation of delay is unconvincing and not liable to be accepted considering specifically the facts of the instant case that in spite of sending 4 notices the Assessee made no compliance before the Ld. Commissioner. However, considering the peculiar facts and circumstances M/s. Mega Venture Developers Pvt. Ltd. of the case, as the Assessee remained to be represented and also failed to file the relevant reply and documents before the Ld. Commissioner therefore in the constrained circumstances, the Ld. Commissioner though decided the issues involved on the basis of material available on record but not in right perspective of the issues involved, hence considering the peculiar facts and circumstances of the case, we are inclined to condone the delay, however, subject to deposit of Rs.10,000/- in the Revenue Department within 30 days from the receipt of this order. We clarify that the Assessee shall not be entitled for claiming any deduction or disallowance on this amount.
Coming to the merits of the case though the Assessee by filing the order 31.03.2017 passed by the co-ordinate Bench of the Tribunal in Assessee’s own case for the A.Y. 2011-12 in wherein one of the issues as involved in the instant appeal has been addressed by the Hon’ble Co-ordinate Bench of the Tribunal, however, as we observe above that despite of sending various notices the Assessee made no compliance which resulted into passing the impugned order by the Ld. Commissioner as ex-parte but not in the right perspective of the issues involved, hence, for the just decision of the case and substantial justice, we are inclined to remand the instant case to the file of the Ld. Commissioner for decision afresh, suffice to say by affording reasonable opportunity to the Assessee. We clarify that in case of subsequent default the Assessee shall not be entitled for any leniency.
We further observe that notice sent to the Assessee on earlier occasion for the date of hearing on 19.08.2024 has been returned back by the postal authority with the remarks “left”, meaning thereby the Assessee is not situated at the address mentioned in form No.36 and therefore the Assessee is also directed to provide the complete and exact address as well as latest email address and telephone number to the Ld. Commissioner as well as before the Tribunal for sending any notice/order.
In the result, the appeal filed by the Assessee stands allowed for statistical purposes.
Order pronounced in the open court on 04.12.2024.