2020 (12) TMI 340

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....year 2013 - 2014. There is a delay of nine days in filing of these appeals before the learned Commissioner of Income Tax (Appeals). The learned Commissioner of Income Tax (Appeals) simply dismissed the appeals of the Assessee on the ground of delay without adjudicating the appeal on merits. We find that the learned Commissioner of Income Tax (Appeals) has no power to dismiss simply on the delay without considering the merits of the case. In fact, in this case, the delay is only nine days and therefore we are of the opinion that the learned Commissioner of Income Tax (Appeals) ought to have condoned the delay. The case of the Assessee is that the delay is because that all the Directors were out of station and hence could not file th....

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....but the Assessee has not appeared even before the learned Commissioner of Income Tax (Appeals). He has supported the order of the authorities below. 3. We have heard both the sides through Video-Conferencing, perused the materials available on record and gone through the orders of the authorities below. 4. In this case, the Assessment was completed u/s.144 of the Income Tax Act, 1961 on 28th March, 2016. In the assessment order, the learned Assessing Officer has noted that the Assessee company has filed its original return for the Assessment Year 2013-2014 belatedly on 13.01.2014 admitting a taxable income of Rs. 32,35,690/- and arriving at a tax payable of Rs. 11,80,869/-. The Assessee company filed its return of income without payin....

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....the authorities below. 7. We have heard both the sides through Video-Conferencing, perused the materials available on record and gone through the orders of the authorities below. 8. We find that the learned Assessing Officer has passed the best judgement order u/s.144 of the Income Tax Act, 1961 on the ground that the Assessee has not filed any relevant bills and vouchers nor other documents in respect of the expenditure incurred by the Assessee and we also observed that the Assessee has not co-operated to complete the assessment. The case of the Assessee is that, at the relevant point of time due to the heavy floods, the Assessee could not file any relevant material before the learned Assessing Officer. Therefore, one more opportu....