TaxTMI 
TaxTMI 
TaxTMI 
2024 (12) TMI 564
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....eal is preferred under section 260A of the Income Tax Act,1961 (for short 'the Act'] on the following substantial questions of law arising out of the order dated 29.12.2023 passed by the Income Tax Appellate Tribunal, 'SMC' Bench, Surat (for short 'the Tribunal'] in ITA 372/SRT/23 for A.Y. 2007-08: "A. Whether on the facts and in the circumstances of the case, the Hon'ble ITAT erred in law and in the facts of the case, in holding that, there is a delay in filing appeal before the Hon'ble ITAT when the appeal had been filed within prescribed time period from the date of actual receipt of the order appealed against? B. Whether on the facts and in the circumstances of the case, the Hon'ble ITAT erred in law and in the facts o....
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....23 wherein, it was informed to the appellant that the order passed by the CIT(Appeals) dated 08.03.2017 was sent on the address mentioned in the Form No. 35 i.e. Trikam Nagar Society No. 1, L.H. Road, Surat, through Speed Post on 17.02.2017 which was returned by the Postal Department with the remark "Left". 8. The appellant therefore, obtained the copy of the order dated 08.03.2017 passed by the CIT (Appeals) on 12.05.2023 on coming to know about the same in view of the outstanding demand being reflected in the income tax portal. 9. The appellant thereafter preferred RTI application on 23.05.2023 which was disposed of by order dated 21.06.2023 mentioning the same. 10. The appellant was also provided with the copy of the envelop in ....
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....cided by the Tribunal in favour of assessee's sister, then only, after observing the favourable results, the assessee took the steps to file the appeal. The assessee in present case filed this appeal very late, with the intention to take the advantage of covered case in assessee's own sister case. Till the time assessee's sister case was not decided by the Tribunal, the assessee did not file appeal, however, when Tribunal decided assessee's sister case in favour of her, then only, the assessee under consideration, filed the appeal, this clearly shows mala Jide intention to take the advantage of the covered case, hence delay should not be condoned. 10. The Assessee filed the appeal before Ld. CIT (A) himself and stated the address o....
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....tched to the assessee, rather than to wait for six years. Therefore, such huge delay of six years cannot be condoned merely because there was inadvertent mistake on the part of the assessee to Mention old address in Form No. 35. 12. xxx xxx xxx 13. Considering the above facts and circumstances and respectfully following the latest binding judgment of Hon'ble Supreme Court in the case of Majji Sannemma @ Sanyasirao (supra), the delay should not be condoned. Accordingly, I do not condone the delay, and therefore assessee's appeal is dismissed." 13. Learned advocate Mr. M.J. Shah for the appellant submitted that the Tribunal has recorded the incorrect facts of service of the order passed by the CIT(Appeals) upon the appell....
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....e of sister of the assessee which is not a relevant factor for considering the question of delay in preferring appeal by the appellant. It was therefore submitted that the impugned order passed by the Tribunal is perverse as the Tribunal has failed to consider the relevant factors for not filing the appeal by the appellant and has considered irrelevant factors for dismissing the appeal on the ground of limitation. 19. Learned advocate Mr. Shah has further pointed out from Form No. 35 in the appeal filed before the CIT (Appeals) wherein, the appellant has mentioned the address for communication and service of notice. It was pointed out that CIT(Appeals) sent the order at the address mentioned in the cause title of the Form 35 and not at t....
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....tive parties and having considered the facts of the case it is not in dispute that appellant mentioned the address of the communication of notice etc. in Form No. as 33-34, Intercity Township, Near Kiran Motors, Puna-Kumbharia Road, Surat-395 010". It is also not in dispute that the respondent did not serve the order passed by the CIT (Appeals) on the aforesaid address. 24. The appellant received the order passed by the CIT(Appeals) on 12.05.2023 and immediately thereafter, on 24.05.2023, the appeal was preferred before the Tribunal. Therefore, there is no delay on the part of the appellant to prefer the appeal after receipt of the order of the CIT (Appeals). This fact is further fortified from the information provided by the appellant i....