SARADA BUILDCON PRIVATE LIMITED,JAJPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CUTTACK, CUTTACK

The appeal of the assessee is delayed by 13 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein sufficient reasons for delay in filing the appeal before the Tribunal, which are not found to be false. Ld. Sr. DR did not object to condone the delay. Accordingly, we condone the delay of 13 days in filing the appeal before the Tribunal and appeal of the assessee is admitted for hearing.

It was submitted by the Ld.AR that the assessment order is an ex- parte order. The Ld. CIT(A) has dismissed the appeal of the assessee on account of delay of 3887 days. It was submission that the assesses’s company is practically gone down. The directors of the assessee company were involved in Debt Recovery Tribunal Litigations. They were also hiding for which the notices could not be served on the assessee. It is the submission that the assessee had no knowledge of the proceedings of the assessment order. This had caused the delay before the Ld.CIT(A). It was prayer that the issues may be restored to the file of the AO for readjudication and the Ld.AR undertook that he would cooperate in the set aside proceedings.

In reply, the Ld. Sr.DR submitted that the original assessment order was passes u/s.144 of the Act which is an ex-parte order on 29.12.2011. The matter was reached to the Tribunal and the coordinate bench of this Tribunal had originally restored the issues to the file of the AO for readjudication. The set aside proceedings were also initiated and the assessee did not cooperate. It was submission that the delay should not be condoned as the assessee has shown substantial recalcitrant attitude.