SRI SURYATEJA CONSTRUCTIONS,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), VIJAYAWADA

We have heard both the sides and perused the material available on record as well as the orders of the Ld. Revenue Authorities. We have also gone through the Medical Certificate along with the affidavit filed by the assessee explaining the reasons that attributed to the belated filing of the appeal before the Ld. CIT(A)-NFAC. Considering the facts and circumstances of the case, we hereby direct the Ld. CIT(A)-NFAC to consider the plea of the assessee to condone the delay of 273 days in filing the appeal before the Ld. CIT(A)-NFAC which was caused due to illness of the assessee for which Medical Certificate has also been produced by the assessee before the Tribunal. Thus, in order to 6 provide one more opportunity to the assessee in accordance with the principles of natural justice, we hereby remit the matter back to the file of the Ld. CIT(A)-NFAC with a direction to condone the delay and adjudicate the case on merits by providing one more opportunity to the assessee. It is ordered accordingly.

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above. (2016-17) 9. This appeal filed by the assessee is against the order of the Ld. CIT(A)-NFAC, dated 31/01/2024.

In this appeal, the facts are identical to that of the assessee’s appeal in which is adjudicated in the foregoing paras of this order. The core issue involved in the appeal (ITA No. 123/Viz/2024) is the levy of penalty of Rs. 1,64,51,117/- by the Ld. AO U/s. 271(1)(c) of the Act vide the order dated 13/09/2022. Against the penalty order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A)-NFAC with a delay of 103 days.

We have heard both the sides and perused the material available on record as well as the orders of the Ld. Revenue Authorities. We have also gone through the Medical Certificate along with the affidavit filed by the assessee explaining the reasons that attributed to the belated filing of the appeal before the Ld. CIT(A)-NFAC. Considering the facts and circumstances of the case, we hereby direct the Ld. CIT(A)-NFAC to consider the plea of the assessee to condone the delay of 103 days in filing the appeal before the Ld. CIT(A)-NFAC which was caused due to illness of the assessee for which Medical Certificate has also been produced by the assessee before the Tribunal. Thus, in order to provide one more opportunity to the assessee in accordance with the principles of natural justice, we hereby remit the matter back

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above.

Ex-consequenti, both the appeals of the assessee are allowed for statistical purposes.

The Principal Commissioner of Income Tax, आयकर आयुक्त (अपील)/ The Commissioner of Income Tax 4.