2025 (12) TMI 1108

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....tional e-Assessment Centre, Delhi (in short, 'Ld.AO') passed under section 143(3) r.w.s. 143(3A) and 143(3B) of the Act, date of order 29/01/2021. 2. There is a delay of 319 days in filing appeal before the Tribunal. The assessee, in a duly sworn in affidavit stated that the delay in filing the appeal occurred as the assessee did not have sufficient knowledge about taxation related matters. The contents of the affidavit are as below:- "AFFIDAVIT I, Shri KIREET KEDARNATH RAI having premises at B KANAKIA WALLSTREET, ANDHERI KURLA ROAD, ANDHERI (EAST). MUMBAI 400093, Maharashtra, India, do hereby declare on solemn oath and affirmation as follows: 1. That the Appellate order of NFAC, Delhi for AY 2018-19 against assessme....

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.... when no negligence or want of bonafide is imputable to the appellant. [Shankutala Jain AIR 69 S.C.] 4. Recently in the case of Improvement Trust vs. Ujagar Singh (Supreme Court) it was held that, "Justice can be done only when the matter is fought on merits and in accordance with law rather than to dispose it off on such technicalities and that too at the threshold; Unless malafied are writ large on the conduct of the party, generally as a normal rule. delay should be condoned. In the legal arena, an attempt should always be made to allow the matter to be contested on merits rather than to throw it on such technicalities Apart from the above, the appellant would not have gained in any manner whatsoever, by not filing the appeal wi....

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....e and is expected to do so. 6. Whatever is stated above in Para no I is true to my knowledge and belief: 7. I therefore request Your Honour to kindly condone the delay and admit the appeal as required & oblige. Solemnly declared this 12th day of July, 2025. Sd/- (Kireet Kedarnath Rai) Deponent" We heard the parties on the condonation application and find that the assessee was prevented by genuine reasons from filing the appeal in time before the Tribunal. The Ld. DR had not made any strong objection on delay in filing appeal. We accordingly condone the delay of 319 days and admit the appeal for adjudication. 3. The brief facts of the case is that the assessee is a civil contractor ....

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....ill copies for the work being carried out "Construction of Circuit House at Silvassa (Site development)" passed for an amount of Rs. 3,44.97.401/- and Rs. 10,76,232/- Appellant also submitted details of various receipts received as part of contract works carried out for upgradation expansion of Shree Vinobabhave civil hospital for an amount of Rs. 3,71,48,597/- Apart from the above, the appellant had submitted copies of the bank statements in support of his claim on this issue. The details filed by appellant have been gone through. In none of the details, the appellant has given any explanatory working as to how the closing stock value has been arrived at except giving a general explanation enclosing the above statements. Any of the closing....