TaxTMI 
TaxTMI 
TaxTMI 
2020 (2) TMI 141
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....and health related problems of Shri Rajeev Goyal. It was submitted that the assessee company lying closed since 2012 had only these two Directors who were husband and wife. On account of the serious multiple life threatening health problems of the husband Shri Rajeev Goyal, the wife necessarily also travelled for surgery, medical treatment, care etc. and hence also remained unable in a position to address the affairs of the assessee company. Referring to the material on record, it was submitted that Shri Rajeev Goyal was suffering over a period of time from multiple life threatening diseases since 2013 which included cancer related treatment etc. and consequently had been travelling to U.S. and Canada for surgeries etc. The fact that the impugned order dated 26.09.2016 is an ex parte order and even in the assessment proceedings, the assessee could not effectively participate, it was submitted, would bear out these facts. It was submitted that since both the Directors become so pre-occupied and unavailable to attend to the company affairs, it became necessary for the assessee to execute a G.PA in favour of Shri G.K. Bhola. Referring to the copy of the G.PA executed in favour of Shri....
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.... demonstrates the carelessness on the part of the assessee. However, considering the medical record as now pleaded on affidavits and the submissions, a view, it was submitted, may be taken. 5. The ld. AR submitted that the fact of lack of representation before the tax authorities is not disputed. The fact on the contrary, supports the assessee's submissions as that the impugned order is an ex parte order precisely for this reason. The impugned order, it was submitted, is dated 26.09.2016 and when it is considered as per the medical history placed on record of Shri Rajiv Goyal, Director of the company, he and his wife have remained engrossed with multiple surgeries and cancer related problems of Shri Rajeev Goel since 2013 on account of which fact, they have been travelling to USA and Canada etc. It was re-iterated that the assessee company has been lying defunct since 2012 and only Mr. Deepak Uniyal was looking after the affairs. The said employee, it was submitted, was incapable of understanding the relevance and the consequences of the orders which he hap-hazardly followed through in good faith. Mr. Uniyal, it was submitted, was present in the Court and in case the Revenue o....
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....ed by CIT(A) were forwarded to Sh. Deepak Uniyal on his personal e-mail ID on 18.05.2017 by CA Alok Krishan as the e-mail ID [email protected] had became inoperative who further forwarded the same to Ms. Alka Goyal., the director of the Company on the same date. Copy of the mail is annexed at Page 35. 4. That again the next year, the auditors of the Company stationed at New Delhi inquired about the details of assessments framed for the purpose of incorporating the details of outstandings of the Income Tax Department and for that purpose, Sh. Deepak Uniyal forwarded the copies of the impugned orders passed by CIT(A) to the official e-mail ID [email protected] on 18.06.2018. Copy of the mail is annexed at Page 36. 5. That Sh. Rajeev Goyal and Smt. Alka Goyal are the directors of the company. 6. That the Company has been lying defunct since 2012 and no business is being conducted. 7. That I B.K. Bhola, the undersigned has the G.PA from Sh. Rajeev Goyal to sign appeal and other related documents on his behalf. Copy of the same is annexed herewith at Page 2. 8. That Sh. Rajeev Goyal is suffering from Cancer and multiple diseases since 2013 and has been travelling to US....
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....y. 6. Copy of the affidavit of Shri Deepak Uniyal dated 29.05.2019 filed alongwith the original application for condonation of delay. 7. Copy of the e-mail dated 18.05.2017. 8. Copy of the e-mail dated 18.06.2018. 9. Copy of the affidavit of Shri B.K. Bholla dated 27/29.07.2019. 10. Copy of the affidavit of Shri Deepak Uniyal dated 27/29.07.2019. 7.2 The medical history of Shri Rajiv Goyal, Director on facts has been addressed separately in the extract on which the ld. AR has relied. It is also extracted hereunder for the sake of completeness: "Sending a brief medical history for your knowledge & records along with reports Brief history Rajiv Goyal was diagnosed with Ulceritis Colitis in Sep. 2013 and some neuro endocrine carcinoid tumors were also seen in his Deudonam (the area from where small intestines connect with stomach and all ducts like Pancreas, Gall Bladder and Liver meet as part of digestion system) in India. He went through series of tests, like CT Scans, MRTs, Pet Scan, etc. and was advised Whipple (an 8 hour surgery in which the small intestine is cut and all ducts are shifted to jeujonam) surgery by 2 Ex-Heads of Surgery Deptt. of PGI Chandigarh. Look....
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....gh major depression and undergoing treatment for the same at BC Cancer Agency. On Dec. 22nd Whole body Scan was done which shows some some changes in the adjacent sclerotic foci noted in the inter trochantric area of the proximal left femur with mildly increased activity. A sclerotic metastasis would not be ruled out & will be best identified on the Spect CT tomographic imaging for which test to get the date. In 2017 he again underwent through series of tests like MRI, CT scan foot ,CT scan of Chest, Hip & various other tests to rale out bone cancer because of multiple problems ....cyst in foot & cyst under the lobes & arthritis in the body for which the reports have been sent in last mail. In Chest Ct Scan 3 pulmonary nodules are seen & findings are metastatic disease is not excluded & will be under observation with a follow up test in 3 months again. Following up with Dr. Jaiswal in BC Cancer agency hospital for Thyroid and continue his dose of Synthroid (225.5 meg) to suppress the cancer activity. Thyroglobulin level is continuously elevating for which the tandem mass spectrometry test has been suggested before the next visit. He has been under constant observation bec....
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.... personal e-mail ID on 18.05.2017 by CA Alok Krishan as the e-mail ID [email protected] had became inoperative who further forwarded the same to Ms. Alka Goyal, the director of the Company on the same date. 5. That again the next year, the auditors of the Company stationed at New Delhi inquired about the details of assessments framed for the purpose of incorporating the details of outstandings of the Income Tax Department and for that purpose, Sh. Deepak Uniyal forwarded the copies of the impugned orders passed by CIT(A) to the official e-mail ID [email protected] on 18.06.2018. 6. That Sh. Rajeev Goyal and Smt. Alka Goyal are the directors of the company. 7. That the Company has been lying defunct since 2012 and no business is being conducted. 8. That I B.K. Bhola, the undersigned has the G.PA from Sh. Rajeev Goyal to sign appeal and other related documents on his behalf. 9. That Sh. Rajeev Goyal is suffering from Cancer and multiple diseases since 2013 and has been travelling to USA since 2013 for surgeries. 10. That he alongwith his wife Smt. Alka Goyal have been in the USA and Canada since March, 2014 and have not travelled to India since then. 11. That ev....
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.... purpose of incorporating the details of outstandings of the Income Tax Department and for that purpose, I contacted the office of CA Alok Krishan. The copies of the impugned orders passed by CIT(A) were forwarded to me on my personal e-mail ID on 18.05.2017 by CA Alok Krishan as the e-mail ID [email protected] had became inoperative and I further forwarded the same to Ms. Alka Goyal the director of the Company on the same date. 5. That again the next year, the auditors of the Company stationed at New Delhi inquired about the details of assessments framed for the purpose of incorporating the details of outstandings of the Income Tax Department and for that purpose, I forwarded the copies of the impugned orders passed by CIT(A) to the official e-mail ID [email protected] on 18.06.2018. Sd/- Deponent Verification :- Verified that the above noted contents of my affidavit are true and correct to the best of my knowledge and belief and nothing has been concealed therein. Sd/- Deponent Chandigarh Dated 27.7.2019. 7.5 We find when the submissions based on the material available on record, contents of which have been extracted hereinabove, it is seen that the assesse....
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....of this shortcoming, the G.PA holder of the assessee Shri B.K.Bhola and the office employee Shri Deepak Uniyal have stated these facts on affidavit. It has been stated that Shri Deepak Uniyal was present in the Court for cross-questioning etc. On the basis of these facts and arguments, it has been pleaded that delay be condoned. 7.6 It is seen that the time limit for filing of the appeals before the ITAT has been addressed in sub-section (3) of Section 253 of the Income-tax Act,1961. Sub-Section (5) of Section 253 permits the ITAT to admit the appeal or cross-objection as it may be even beyond the periods set out in sub-sections (3) and (4). We are presently concerned with sub-section (3) of Section 253. The said provision clearly empowers the ITAT to admit an appeal after the expiry of the relevant period referred to in sub-Section (3) if it is satisfied that there was sufficient cause for not presenting it within that period. 7.7 The words "sufficient cause" as provided in sub-section (5) of Section 253 have also been used in the Limitation Act, 1963 as well as in the CPC. The said requirement as considered in the oft quoted decision of the Apex Court in the case of Collector, ....
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....there is no vested right in favour of the Revenue which can be said to be disturbed if the present delay is condoned. Guided by the principles as laid down by the Apex Court in the aforesaid decision, we are of the view that in the absence of any justifiable reason to deny the relief sought, the delay of 615 days in each of the appeals filed for the reasons set out hereinabove deserves to be condoned. We support the conclusion on the basis of following principles enunciated by the Apex Court in the case of Collector, Land Acquisition (cited supra): "The legislature has conferred the power to condone delay by enacting Section 51 of the Indian Limitation Act of 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on 'merits'. The expression "sufficient cause" employed by the legislature is adequately elastic to enable the courts to apply the law in a meaning ful manner which sub-serves the ends of justice-that being the life-purpose for the existence of the institution of Courts. It is common knowledge that this Court has been making a justifiably liberal approach in matters instituted in this Court. But the message does not appear....