2026 (2) TMI 983

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pointed out that there is delay of 401 days in filing the appeal before the Tribunal. Assessee has filed an affidavit explaining the delay and relevant contents are reproduced below: "11. Appellant was not subjected to any scrutiny / income tax proceedings in the past years and the current year was the first year of any income tax proceedings in his case. Appellant was unaware of the procedures and compliances for the same. The appellant was in a state of confusion regarding the appropriate procedures and responses to be submitted before Hon'ble ITAT, after the order passed u/s 250 of ITA, 1961 12. I, Ashraf Mushtaque Parwani, the key managing partner responsible for tax matters, have my email ID ([email protected]....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ble ITAT, Pune Bench.. 16. As the delay in filing the appeal is purely un-intentional and does not involve any legal issue or contention, request your goodself to kindly condone the delay and decide the appeal on merits. 3. After hearing both the sides and considering the affidavit filed by the assessee stating the reasons which led to delay and also placing reliance on the judgment of Hon'ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 2 SCC 107) I find that due to 'reasonable cause' assessee failed to file the appeal within the time limit specified under the Act. I therefore condone the delay of 401 days in filing the appeal and admit the appeal for adjudication. 4. The grievance o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the assessee has referred to the Tax Audit Report of the sister concern M/s. Prime Accessories placed at pages 106 to 119 of the paper book and more specifically in Column No.21 under the head details of payment on which tax has been deducted but has not been paid during the previous year, there is a reference of non-deduction of tax u/s. 194I of the Act on the amount paid to three persons totalling to Rs. 12,34,334/-. I also note that M/s. Prime Accessories in its income-tax return for A.Y. 2018-19 has suo motu disallowed Rs. 12,66,080/- u/s. 40(a)(ia) of the Act which includes the figure of Rs. 12,34,334/- referred in the Tax Audit report. 9. Further, on perusal of the Tax Audit Report issued in the case of assessee placed at pages 56....