M/S. SKANDA LAND PROMOTERS PVT LTD., ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

At the outset, it is submitted that, the Ld.CIT(A) did not condone the delay of 147 days in filing the appeal before him. The Ld.CIT(A) observed that, the assessee neither filed any separate application for condonation of delay nor filed any affidavit to substantiate the reasons for such delay. He thus dismissed the appeal for want of limitation.

The Ld.AR submitted that in form 35, the assessee had mentioned the reasons for delay. The Ld.AR referred to columns. 14 and 15 in Form 35, where details regarding delay in filing the appeal before Ld.CIT(A) was stated. He submitted that, the assessee therein that it did not receive physical copy of the assessment order. It is also submitted that the Director whose statement was recorded expired and the successor Director could not anticipate the outcome and was not aware about the management and the entire proceedings. The Ld.AR thus prayed for an opportunity to explain the delay along with the issues on merits.

It is noted that the assessment order is passed during the covid period. Further during survey proceedings u/s. 133A Managing Director of assessee Shri G A Ravish was confronted and his statement was recorded, and the Managing Director later on expired during the covid period. Thereafter the successors could not immediately take cognizance of the affairs of the company and pending proceedings. Under such circumstances that remains uncontroverted the reason submitted by the assessee in filing a belated appeal before the Ld.CIT(A) deserves to be considered empathetically.