2023 (6) TMI 116

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....For the sake of convenience, we dispose of these appeals by this common order, taking the appeal for the assessment year 2020-21 as a lead case. 2. Briefly stated relevant facts are that the assessee is engaged in the business of manufacturing of steel doors which include fire doors, scientific doors, general purpose doors and special application doors. The assessee produces range of architectural products to cater to a growing demand of high quality customized products for project market. The assessee company filed its return of income for the assessment year 2020-21 on 14/02/2021 by declaring total income of Rs. 16,95,19,720/-. Later the return of income has been processed by the Centralized Processing Centre (CPC), Bangalore and issued ....

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....also submits that the impugned order is not a speaking order, without taking cognizance of the submissions of the assessee. 5. Learned DR vehemently relied upon by the orders of the authorities below. According to him, since the learned CIT(A) relied on the decisions of the Hon'ble Apex Court, no interference at the end of the Tribunal is not warranted. 6. We have gone through the record in the light of the submissions made on either side. The impugned order is not at all a speaking order. What we may say with utmost charity that it is an unsatisfactory exercise of jurisdiction on the part of the first appellate authority. It writ large on the face of the impugned order. The impugned order runs into 87 pages. The grounds of appeal, order ....

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....e under section 143(1) of the Act by the CPC were in fact considered and suo motu disallowed by the assessee itself. 10. We have gone through the paper book filed by the assessee. At page No. 350 thereof, we found that in the computation of total income, the assessee had clearly mentioned the inadmissible item of the expenditure and added them to the income. This list contains many entries but includes all the disallowances made by the CPC, Bangalore. When the assessee specifically pleaded that because of the disallowances made by the CPC, there will be double disallowances since the assessee suo motu made such disallowances while computing the total income, the first appellate authority should have considered the same and should have caus....

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.... that the cause of delay was the intervening period from 15/03/2020 to 06/01/2022 during which period due to Covid Pandemic there was a huge disruption in the day to day activity. It was also pleaded by the assessee that the assessee had difficulties even in retaining the employees or in calling the employees to the office for the work. The relaxation of period of limitation by the Hon'ble Supreme Court is also referred to. 14. Learned CIT(A), however, was of the opinion that prior to the period of Covid, the assessee could have appealed and there was no petition, seeking condonation of delay in filing the appeal with delay. Learned CIT(A) referred to the decision of the Hon'ble Apex Court in the case of Basawaraj vs. Special Land ....