Condoning the delay in filing the appeal by the assessee before the CIT(Appeals).

IN THE INCOME TAX APPELLATE TRIBUNAL
“SMC-C” BANGALORE BENCH

BEFORE SHRI N.V VASUDEVAN, VICE-PRESIDENT

ITA No.672/Bang/2020
Assessment Year : 2008-09

M/s. Maruthi Traders,
Maruthi Nilaya, Belagur,
Hosadurga Taluk,
Chitradurga District,
Karnataka, India.
PAN : AAEFM 4207 H
Appellant 

Vs.

 Income Tax Officer,
Ward –1,
Chitradurga.
Respondent

Assessee by : Shri. C. Ramesh, CA
Revenue by : Shri. Ganesh R. Ghale, Jr. Standing Counsel

Date of hearing : 16.02.2021
Date of Pronouncement : 18.02.2021

O R D E R

PER SHRI N.V VASUDEVAN, VICE-PRESIDENT :

This is an appeal of the assessee against the order dated 28.08.2020 ofCIT(A), Davangere, relating to Assessment Year 2008-09.

2. The assessee is a partnership firm. The firm carries on business of trading inCoconut and Copra. For Assessment Year 2008-09, the assessee filed return ofincome declaring total income of Rs.9,930/-. An order of assessment under section143(3) r.w.s. 144A of the Income Tax Act, 1961 (hereinafter called ‘the Act’) waspassed by the AO determining the total income of the assessee at a sum ofRs.26,97,364/-. There were 6 different additions made to the total income of theassessee. Against the said order of the AO, assessee filed appeal before CIT(A) andthe CIT(A) sustained 4 additions made by the AO. Against the order of the CIT(A),the assessee filed appeal in ITA No.1359/Bang/2012 and the Tribunal by order dated 07.03.2014 remanded the matter to the file of AO with specific directions to afford opportunity of being heard to the assessee.

3. The AO passed an order dated 15.04.2014 giving effect to the directions of theTribunal in which the AO confirmed the additions sustained by the CIT(A).According to the assessee, the AO did not afford any opportunity of being heard tothe assessee as directed by the Hon’ble ITAT. The assessee therefore filed an appealbefore the CIT(A) against the order of the AO dated 15.04.2014 giving effect to thedirections of the ITAT. There was a delay of 156 days in filing the appeal before theCIT(A). The reasons for the delay were explained by the assessee in an Affidavitfiled by partner of the assessee in which it has been stated that the order of the AO dated 15.04.2014 was served on the firm only on 20.10.2014.

To know more in details find the attachment file