Tribunal allows appeal despite delay, emphasizes timely submission & effective representation.

The Tribunal condoned the 4-day delay in filing the appeal, noting the assessee's timely document submission and lack of undue advantage. The case was remanded back to the Assessing Officer due to ineffective representation by the appointed counsel, emphasizing the assessee's responsibility to provide necessary information. The Tribunal highlighted the importance of Government Corporations not evading responsibilities and participating in tax proceedings. The appeal was allowed for statistical purposes, emphasizing the need for cooperation and active participation in the assessment process.

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Issues involved:
1. Condonation of delay in filing the appeal.
2. Remand of the case back to the Assessing Officer (AO) or the Commissioner Appeals (CIT(A)).

Condonation of Delay:
The appeal challenged the order dated 28.03.2019 of CIT(A) Shimla for the 2013-14 assessment year. The Registry pointed out a 4-day delay in filing the appeal. The assessee sought condonation, citing timely document submission and possible postal delays. The Senior DR did not oppose the condonation. The Tribunal, satisfied with the explanation, condoned the delay, noting no undue advantage gained by the assessee. The delay was deemed condoned.

Remand of the Case:
The assessee requested a remand back to the AO due to the assessment order passed under section 144, emphasizing the need for consideration of necessary facts. The AO had provided ample opportunities to the assessee, leading to the assessment order under section 144 due to unsubstantiated claims. The CIT(A) dismissed the appeal as the assessee failed to cooperate. The AR acknowledged the opportunities provided but argued ineffective representation by the appointed counsel. The Tribunal, while noting the lack of participation by the assessee, dispensed with the requirement of an affidavit from the earlier counsel. Emphasizing the responsibility of the assessee to provide necessary information to its counsel, the Tribunal directed a remand to the AO. It highlighted that a Government Corporation must not evade responsibilities and must prioritize participation in proceedings before tax authorities. The issue was restored back to the Assessing Officer, and the appeal of the assessee was allowed for statistical purposes. The order was pronounced on 24th May, 2022.

This comprehensive analysis covers the issues of condonation of delay and remand of the case, providing detailed insights into the Tribunal's decision-making process and considerations.

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