2020 (7) TMI 682

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....has filed an application for condonation of delay which is supported by the affidavit of the assessee. 3. We have heard the ld. AR as well as the ld. DR on condonation of delay in filing the present appeal. The ld. AR of the assessee has submitted that the notices issued by the ld. CIT(A) after the case was transferred from the ld. CIT(A)-II, Jaipur to ld. CIT(A), Ajmer was not received by the assessee due to the reason that the assessee has sold its factory premises in the year 2018 and consequently the address of the assessee was changed to Flat No. 102 SunShin Palm, Sikar Road, Jaipur. The ld. AR of the assessee has submitted that the assessee in the return of income for the assessment year 2018-19 as well as for the assessment year 2....

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....e AO to communicate the same to the ld. CIT(A). The ld. AR has pleaded that when the assessee has explained a reasonable and bonafide cause for delay in filing the appeal then the same may be condoned so as to decide the appeal of the assessee on merits. In support of his contention, he has relied upon the following order as under:- I. Vijay Vishan Meghani vs. DCIT (2017) 398 ITR 250. II. Just Steel vs. DCIT (2012) 74 DTR (MA) 86. III. Improvement Trust vs. Ujagar Singh (SC) Civil Appeal Nos. 2395 of 2008 dated 26.06.2010. The ld. AR has also referred to number of other decisions on this point that when substantial justice and technical considerations are pitted against each other, the cause of substantial just....

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....ation of the assessee are nothing but gross negligence on the part of the assessee not to pursue or even bothered about the appeal filed before the ld. CIT(A). She has opposed to the condonation of delay. 5. We have considered the rival submissions as well as relevant material on record. The assessee filed the appeal before the ld. CIT(A) on 25.01.2018 subsequently, the appeal was transferred from the ld. CIT(A)-II, Jaipur to ld. CIT(A), Ajmer vide notification dated 25.09.2018. In the mean time the assessee sold the premises at C-186, Road No. 9, VKI Area, Jaipur and sifted to new address at Flat No. 102 SunShin Palm, Sikar Road, Jaipur however, the said change of the address of the assessee was not intimated to the ld. CIT(A). Therefor....

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....d by the assessee. Thus, we find that explanation of non receipt of the impugned order by the assessee is factually correct however, the reason for such non receipt of the impugned order is the failure on the part of the assessee to give the fresh address to the ld. CIT(A). Therefore, in these facts and circumstances of the case when the ld. CIT(A) has decided the appeal of the assessee vide impugned ex-parte order, the delay in filing the appeal is due to mistake on the part of the assessee which cannot be regarded as a deliberate or willful default on the part of the assessee. It is settled proposition of law if the cause of delay as explained by the assessee is found to be factual correct then laps on the part of the assessee cannot be a....