BANK OF INDIA ,LAXMIBAI NAGAR ,INDORE vs. ITP TDS -2, INDORE

आदेश/O R D E R

Per B.M. Biyani, A.M.:

These two appeals by the assessee are directed against the appeal-order dated 17.06.2019 (AY 2011-12) and 01.08.2019 (AY 2012-13), both passed by CIT(A)-2, Indore, which in turn arises out of order dated 16.03.2018 and 14.03.2019 respectively passed by ITO(TDS)-2, Indore u/s 201(1)/201(1A) of the Income-tax Act,1961. Since the issues for adjudication are identical in both cases, we have heard both of these appeals together and they are being disposed of by this common order.

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The Branch Manager, Bank of India, Laxmibai Nagar,Indore I.T.A.Nos. 79 & 80/Ind/2021. A.Ys.2011-12 and 2012-13. I.T.A.No. 79/Ind/2021 – A.Y.2011-12:

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The Branch Manager, Bank of India, Laxmibai Nagar,Indore I.T.A.Nos. 79 & 80/Ind/2021. A.Ys.2011-12 and 2012-13. 4. Thereafter, the assessee has filed a revised condonation application

supported by a revised affidavit dated 02.05.2023; the revised affidavit is

scanned below:

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The Branch Manager, Bank of India, Laxmibai Nagar,Indore I.T.A.Nos. 79 & 80/Ind/2021. A.Ys.2011-12 and 2012-13. 5. Ld. AR representing the assessee very humbly submitted that the

assessee is a bank and it is seeking condonation of delay in filing of appeal

for the reason that the impugned order dated 17.06.2019 was actually

received by the person responsible for handling the matter on 19.12.2020.

He submitted that the assessee applied to the office of CIT(A) for providing

exact date of service of impugned order, whereupon the concerned office has

intimated vide letter F.No. CIT(A)-U-II/Ind/2022-23/81 dated 13.04.2023

that the impugned order dated 17.06.2019 was dispatched on 29.07.2019.

Referring to averment in Para No. 4 of revised-affidavit, Ld. AR submitted

that it may have happened that the impugned order was handed over to any

person in assessee-bank on 29.07.2019 or a later date but the same reached

to the responsible person of assessee-bank on 19.12.2020 only and

thereafter, the appeal was filed on 23.03.2021 which is within extended

time-limit as per Hon’ble Supreme Court decision in Suo Motu Writ

Petition (C) No. 3 of 2020 read with Misc. Applications on account of

Covid-19 pandemic. With these facts, Ld. AR submitted that the delay in

filing appeal is owing to a reasonable cause; the same be condoned and the

appeal be admitted.

condonation-application and submitted that the Income-tax Department has

dispatched the copy of impugned order on 29.07.2019 and the same was

also received by the assessee-bank on the very same day which is very much

evident from the copy of “acknowledgement” given by postal authorities, the

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The Branch Manager, Bank of India, Laxmibai Nagar,Indore I.T.A.Nos. 79 & 80/Ind/2021. A.Ys.2011-12 and 2012-13. same is affixed on back of the aforesaid letter F.No. CIT(A)-U-II/Ind/2022-

23/81 dated 13.04.2023 given by office of CIT(A). Ld. DR strongly contended

that there is a gross contradiction in the original affidavit and revised

affidavit of assessee. He submitted that the assessee in the original affidavit

dated 04.04.2023 made a straightforward averment that the impugned order

was received on 19.12.2020 just to take advantage of the order of Hon’ble

Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 read with

Misc. Applications (supra).Thereafter, when the assessee got a letter from

CIT(A)’s office that the impugned order was served on 29.07.2019, the

assessee changed/improved his stand and came out with a newer

declaration in revised affidavit that the impugned order may have been

received on 29.07.2019 or any later date, but it was handed over to

responsible person on 19.12.2020.Ld. DR submitted that the assessee’s

explanation is not bona fide and moreover there is no explanation from

assessee as to where the order remained in the intervening period of

29.07.2019 to 19.12.2020 and what action was taken by assessee-bank on

the personnel who was negligent in delivering it to the responsible person.

Ld. DR submitted that in any case the Income Tax Department had served

the impugned order upon assessee on 29.07.2019 itself and handling or

mis-handling of the order is an internal matter of assessee. Ld. DR

submitted that there is a gross delay on the part of the assessee in filing this

appeal and the condonation-application is not bona fide. Therefore, the

appellant should not be granted condonation and this appeal ought to be

dismissed.

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The Branch Manager, Bank of India, Laxmibai Nagar,Indore I.T.A.Nos. 79 & 80/Ind/2021. A.Ys.2011-12 and 2012-13. 7. We have considered submissions of both the sides and perused the material held on record. After careful consideration, we find full weightage in the submission of Ld. DR representing the revenue. Without repeating the contentions of Ld. DR, since we have already noted the same, we find no merit in the condonation prayer of assessee. Therefore, we do not find it fit to condone the delay in filing this appeal. The appeal is dismissed being time-barred.

I.T.A.No. 80/Ind/2021 – A.Y.2012-13:

Order pronounced in the open court on 22/06/2023. Sd/- Sd/- VIJAY PAL RAO B.M.BIYANI JUDICIAL MEMBER ACCOUNTANT MEMBER

Indore �दनांक/Dated : 22.06.2023 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore

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