TaxTMI 
TaxTMI 
2021 (2) TMI 225
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....1.These are the appeals filed by the assessee against the identical and the common order passed by the Commissioner appeal, whereby the Commissioner had declined to condone the delay in filing the appeal is against the order passed by the assessing officer under section 272A(1)(d) of the Act. 2. The assessee had raised the identical grounds in all the above appeals. We are reproducing herein below the grounds raised by the assessee in each set of appeals, which are to the following effect ITA 46 TO 52 1. BECAUSE, 'appellant' denies its liability for being subjected to penalty under section 272A(l)(d)of the 'Act'. 2. BECAUSE, on the fact of the circumstances of the case the Ld. CIT(A) heard in refusing ....
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....d. C1T(A) erred in not deciding the appeal on merits ignoring that there was a (reasonable cause) for omitting to make compliance during the course of Assessment Proceeding. 4. BECAUSE, in any view of the matter penalty order passed by the 'AO' and as sustained by Ld. CIT(A) is bad both on facts and in law. ITA 67 TO 71 1. BECAUSE, 'appellant' denies its liability for being subjected to penalty under section 272A(l)(d)of the 'Act'. 2. BECAUSE, on the fact of the circumstances of the case the Ld. CIT(A) heard in refusing to condoned the delay of 30 days ignoring the detailed submissions filed by the assessee. 3. BECAUSE, the Ld. C1T(A) erred in not deciding the appeal on merits ignor....
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.... 4. BECAUSE, in any view of the matter penalty order passed by the 'AO' and as sustained by Ld. CIT(A) is bad both on facts and in law. Brief submissions 3. At the outset the ld. AR for the assessee had submitted that there was a reasonable and plausible cause for not filing the appeal within the statutory time as provided under the Act before the learned CIT appeal, as the assessee was prevented from filing the appeal on account of the covid-19, and there was lot of technical and practical issues which had resulted into delay in filing the appeal. It was also submitted by the ld. AR that in fact assessment was completed by the lower authorities under section 143 (3) of the Act. He had also drawn our attention to the o....
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.... the learned AR of the assessee. A perusal of the impugned order confirms the fact that the CIT(A) dismissed the assessee's appeal for delay in filing the appeal before the commissioner. It is seen that the appeal was filed before CIT(A) and there was delay of 30 days in lead matter .The period of delay in other matters are mentioned in the grounds of appeal (supra). 6. The assessee had shown the reasonable cause for not filing the appeal before the commissioner within the statutory period as provided by Act and therefore the order of the commissioner dismissing the condonation of delay application is without any merit .In fact it was incumbent upon the commissioner to examine the facts brought on by the assessee in support of not fur....