Tribunal grants condonation of delay, remands for fresh assessment

The Tribunal granted condonation of delay in filing appeals due to non-receipt of orders and project abandonment, deeming the delay unintentional. The Tribunal found a reasonable cause for the delay and remanded the matter back to the Assessing Officer for a fresh assessment. The ex-parte orders of the lower authorities were set aside, allowing the assessee an opportunity to present its case properly. All appeals were treated as allowed for statistical purposes, with the Tribunal's decision applying uniformly to all appeals.

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Issues:
Appeal against orders of Ld. Commissioner of Income Tax (Appeals) -2 for different assessment years under Income Tax Act, 1961. Delay of 559 days in filing appeals. Plea for condonation of delay due to non-receipt of orders and project abandonment. Merits of the case regarding ex-parte orders by lower authorities.

Analysis:
The appeals were filed by related assessees/sister concerns against separate orders of the Ld. Commissioner of Income Tax (Appeals) -2 for different assessment years under the Income Tax Act, 1961. The assessees contested the addition made by the Assessing Officer (A.O.) in assessments framed u/s 153A r.w.s. 144/143(3) of the Act. All appeals were time-barred by 559 days, with separate applications for condonation of delay. The delay was attributed to non-receipt of orders allegedly sent by the CIT(A) and project abandonment leading to retrenchment of employees. The delay was deemed unintentional due to unavoidable circumstances beyond the assessee's control.

The application for condonation of delay was supported by an affidavit stating that the impugned orders were never served upon the assessee due to project abandonment and lack of regular employees. The Ld. DR argued negligence on the part of the assessee for the significant delay. The Tribunal, after considering submissions and the affidavit, found a reasonable cause for the delay and ordered its condonation in the interest of justice.

Regarding the merits of the case, the assessee's affidavit highlighted the inability to participate in assessment proceedings due to the same reasons for the delay. The Tribunal concluded that justice demanded the assessee be given an opportunity to present its case properly. Therefore, the ex-parte orders of the lower authorities were set aside, and the matter was remanded back to the A.O. for a fresh assessment.

Since the facts and pleas in all appeals were identical, the Tribunal's decision on condonation of delay and remanding the matter back to the A.O. applied uniformly to all appeals. Consequently, all appeals filed by the assessee were treated as allowed for statistical purposes.

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