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

Last updated: 03 March 2021

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The Income Tax Appellate Tribunal has condoned a significant delay of 156 days in the assessee's appeal filing before the CIT(Appeals). The assessee, Maruthi Traders, argued that the delay was due to the late receipt of the Assessing Officer's order. The Tribunal acknowledged the assessee's explanation, ensuring their case could proceed.

Court :
ITAT Bangalore

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

Citation :
ITA 672/BANG/2020

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

FAQ :

The main issue was whether to condone the assessee's delay of 156 days in filing an appeal before the CIT(Appeals).

The assessee is M/s. Maruthi Traders, a partnership firm engaged in the business of trading in Coconut and Copra.

The assessee explained that the delay was caused by the late receipt of the Assessing Officer's order dated 15.04.2014, which was only served on the firm on 20.10.2014.

The Income Tax Appellate Tribunal condoned the delay of 156 days, allowing the assessee's appeal to be heard.

The assessment year in question was 2008-09.