Court allows appeals after delay for Assessment Years 2012-13/2013-14; grants liberty for further legal steps

The court condoned a 38-day delay in filing appeals concerning Assessment Years 2012-13 and 2013-14, allowing the applications subject to exceptions. The appeals challenged a common order, including substantive and protective additions. The Tribunal disposed of the appeal, granting the appellant/revenue liberty to take further legal steps if substantial additions were deleted. Orders were to be dispatched to the respondent/assessee via various modes, with permission granted for digital service.

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Issues involved: Application for condonation of delay in filing appeals, disposal of appeals concerning Assessment Years 2012-13 and 2013-14.

Condonation of Delay:
The appellant/revenue filed applications seeking condonation of a 38-day delay in filing the appeals. The court, considering the nature of the delay, decided to condone the delay and allowed the applications subject to exceptions. The applications were disposed of accordingly.

Appeals Concerning Assessment Years:
The appeals pertained to Assessment Year (AY) 2012-13 and AY 2013-14. The appellant/revenue aimed to challenge a common order dated 14.12.2022 through these appeals. It was noted that while the appeal regarding substantive addition was pending before the Income Tax Appellate Tribunal, the additions made on a protective basis against the respondent/assessee were also part of the appeal. The Tribunal decided to dispose of the appeal with a provision that in case of any deletion of substantial additions, the appellant/revenue would have the liberty to take further legal steps against the respondent/assessee. This approach allowed the appellant/revenue to reopen the appeal pending before the Tribunal if they were unsuccessful in the matter concerning substantive additions. The appeals were closed, and orders were to be dispatched to the respondent/assessee through various modes, including email. The appellant/revenue was granted permission to serve a copy of the order on the respondent/assessee, and parties were instructed to act based on the digitally signed copy of the order.

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