Vavia Technologies Private Limited , Bangalore Vs Income Tax Officer Ward-7(1)(3), Bangalore

IN THE INCOME TAX APPELLATE TRIBUNAL
“B’’ BENCH: BANGALORE

BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER
AND
SMT. BEENA PILLAI, JUDICIAL MEMBER

ITA No.646/Bang/2019
Assessment Year: 2015-16

Vavia Technologies Pvt. Ltd.No.1357, Ground Floor, 9th Cross Road Arvind Marg, 1st Phase J.P. Nagar Bangalore-560 078 PAN NO : AACCV9066C
APPELLANT 
Vs.
ITO Ward-7(1)(3) Bangalore 
RESPONDENT

Appellant by : N O N E
Respondent by : Shri Priyadarshi Mishra, D.R.

Date of Hearing : 22.10.2020
Date of Pronouncement : 22.10.2020

O R D E R

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

The assessee has filed this appeal challenging the order dated 08-02-2019 passed by Ld CIT(A)-7, Bengaluru and it relates to the assessment year 2015-16.

2. None appeared on behalf of the assessee even though the representative of the assessee has taken adjournment on earlier occasion. Hence we proceed to dispose of the appeal ex-parte,without hearing the assessee.

3. We heard Ld D.R and perused the record. We notice that there was a delay of 37 days in filing appeal before Ld CIT(A). However,according to the assessee, the delay was only 18 days. Be that as it may, we notice that the Ld CIT(A) has dismissed the appeal of the assessee without condoning the delay. We notice that the assessee has explained before Ld CIT(A) that it was seeking professional advice/opinion on the correctness of the order and the permissible legal remedies to redress the grievance resulting in an unintended delay of 18 days.

4. We notice that the assessee has furnished explanation for the delay in filing appeal before Ld CIT(A). In Collector, Land Acquisition, Anantnag and another v. Mst. Katiji and others (167 ITR 471)SC), the Hon’ble Supreme Court has observed as under:-

To know more in details find the attachment file