TaxTMI 
TaxTMI 
2023 (4) TMI 1049
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....9/GNT/CIT(A)-2/2018-19, dated 10/02/2020 arising out of the order passed U/s. 143(3) of the Act for the AY 2016-17. 2. At the outset, it is noticed from the record that there is a delay of 192 days in filing the appeal before the Tribunal. With respect to the delay, the Ld. AR drew our attention to the petition filed by the assessee seeking condonation of delay, wherein the reasons were explained. For the sake of reference, the relevant portion of the petition for condonation of delay is extracted herein below: "The said order was served on 20/02/2020. The period of 60 days for filing the appeal before the Hon'ble ITAT ended on 20/04/2020. In the meantime, the Govt. of India declared Lockdown in the country due to Corona Pandemi....
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....lated to seed certification in the State of Andhra Pradesh. For the AY 2016-17, the assessee filed its e-return of income on 7/7/2017 admitting NIL income after claiming exemption U/s. 11 of the Income Tax Act, 1961. The case was selected for scrutiny under CASS and accordingly notices U/s. 143(2) and 142(1) of the Act were served on the assessee along with questionnaire. In response, the assessee furnished its information electronically. During the assessment proceedings, it was verified that the assessee was registered U/s. 12A of the Act by the Director of Income Tax (Exemptions), Hyderabad vide order dated 01/01/2004 however, the registration was cancelled by the DIT(E), Hyderabad vide order dated 30/04/2012. The Ld. AO further observed....
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....e issue, upheld the action of the Ld. AO by holding that the Ld. AO has rightly denied the exemption claimed by the assessee U/s. 11 of the Act while brining the excess income over the expenditure to the tax. Aggrieved by the order of the Ld. CIT(A), the assessee failed an appeal before this Tribunal. 6. In the first round of proceedings, the case was taken up for hearing but due to non-appearance of the assessee, the Tribunal passed ex-parte order vide its order in ITA No. 215/Viz/2020 (AY 2016-17), dated 19/04/2022. However, the assessee filed a Miscellaneous Application stating the reasons prevented the assessee for non-appearance on the date of hearing before the Tribunal. Considering the submissions of the assessee, the Tribunal rec....
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....ioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority and Others, wherein the assessee is also one of the Respondents, and submitted that the assessee's (Andhra Pradesh State Seed Certification Agency) SLP (C)15547/2013 was allowed in favour of the assessee by the Hon'ble Apex Court. The Ld. AR therefore pleaded that the since the Hon'ble Apex Court has allowed the assessee's SLP in its favour, the assessee's appeal before the Hon'ble Tribunal may be allowed in favour of the assessee. Per contra, the Ld. DR relied on the orders of the Ld. Revenue Authorities. 9. We have heard both the parties and perused the material available on record as well the orders of the Ld. Revenue Authorities. It is fact that the assesse....