TaxTMI 
TaxTMI 
2023 (4) TMI 138
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....mitted that in response to the show cause notices issued by the Registry dated 20.4.2021 and 25.10.2021, the AR has filed replies, on behalf of the assessee, through speed post dated 11.05.2021, 29.10.2021 and 23.11.2021 along with affidavit of the assessee duly attested by notary with a request to condone the delay. It was submitted that the Ld. CIT(A]- 43 New Delhi vide letter dated 15.10.2020 addressed to the Tribunal has mentioned that appellate order dated 04.09.2018 was uploaded on the ITBA portal on same day the order was pronounced and dispatched to assessee on 11.10.2018. It was submitted that the Ld. CIT(A) has not mentioned the address, where the order was dispatched, whether at address as mentioned in Form 35, which is '3628, 33rd street' Edmonton AB, CANADA or at any other place. It was submitted that as per Para 4.1 page 3 of the appellate order, it has been stated that "the case was fixed for hearing on 06.07.2018, no one appeared on behalf of the appellant. The case was again fixed for hearing on 25.07.2018 and was given a final opportunity. There was no compliance in both cases from the appellant's side. The notices sent by e-mail as well as speed post"....
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....ntions are hereby submitted. It was submitted that the appellant's AR has firstly submitted that "the Ld. CIT(A) has not mentioned the address, where the order has been dispatched, whether at address as mentioned In Form 35, which is '3628, 33rd street' Edmonton AB, Canada or at any other place". In this regard, it is submitted that in all generality, whenever any notice/order is uploaded on ITBA portal, the assessee gets a dual intimation on the mobile number and on email id registered on income tax e-filing portal. Therefore, the arguments put forth by the AR of the assessee do not make much of sense and it merely shows noncooperative nature of the assessee. 7. It was further submitted that as per point 2 of the request for condonation of delay, the assessee has contended that the notice dated 27.06.2018 which was fixed for hearing on 06.07.2018 was addressed to "Gurmej Singh Johal S/o Bawa Singh 8-5/2 ITI Colony, Chandigarh Road, Nawanshahr and not at address as mentioned on Form 35" and with regard to another notice of hearing the appellant has contended that "there is no mention of 2nd notice dated 25.07.2018,(as claimed by Ld. CIT(A)43 in order). The response dat....
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....o the Ld. CIT(A)-43 vide speed post and e-mail dated 31.08.2020 to supply the copies of order and other relevant material and the assessee filed appeal before Hon'ble ITAT after a delay of 622 days from the passing of order by CIT(A) on 04.09.2018. In light of the same, it was submitted that the delay of 622 days in filing of appeal before the Tribunal seems without any satisfactory reason and in view of the substantial delay in filing the appeal , the application for condonation of delay be rejected and the appeal of the assessee deserve to be dismissed in limine. 10. We have heard the rival contentions and purused the material available on record. The appellate order was passed by the ld CIT(A) on 4/09/2018 and the appeal against the said order has been filed with the Registry on 2/09/2020 initially with the Amritsar Benches which was later on transferred to the Chandigarh Benches. There is no dispute that there has been a delay in filing the present appeal and the period of delay as admitted by the assessee comes to 622 days. However, the period of delay comprises of pre-covid 19 and covid 19 pandemic period. For the period of covid 19 pandemic, there is no dispute that the....
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....e even today, however, there is no word whether the assessee received any intimation on the mobile number and email id provided at the time of filing of the appeal. It is equally relevant to note that subsequently, the assessee was in receipt of letter no. 7320 dated 30/01/2019 from the office of DCIT, International Tax, Chandigarh whereby he was informed that his appeal has been dismissed by the ld CIT(A) vide order dated 04/09/2018 and the assessee was directed to deposit the outstanding taxes. The assessee on receipt of the said letter has then reached out to the office of DCIT, International Tax, Chandigarh through his ld AR vide letter dated 25/03/2019 requesting for a copy of the appellate order passed by the ld CIT(A). Separately, the assessee has also reached out to the office of the ld CIT(A) vide his letter dated 29/03/2019 requesting for a copy of the appellate order passed by the ld CIT(A). The fact that the assessee has reached out to the AO and the ld CIT(A) vide the aforesaid two communications have not been disputed by the Revenue. And thereafter, due to covid-19 pandemic, there was lockdown and as soon as the assessee was in receipt of the order so passed by the ld....