TaxTMI 
TaxTMI 
2025 (4) TMI 1989
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....petition for delay in filing the appeal and holding that the delay in filing the appeal was not condonable merely because the assessment order was served on the appellant's email address without appreciating the Affidavit of the Director that he being of old age had not seen the notices or the assessment order. 2. On the facts and in the circumstances of the case and in law, the Commissioner of Income tax Appeals erred in not considering that even the Supreme Court in Miscellaneous Application no 665 of 2021 and Misc. App. No. 21 of 2022. had held that any delay or causeway of action arising between the period from 15th March 2020 to 20th February 2022 should be considered leniently and the delay if any condoned. 3. On the facts and under circumstances of the case and in law the Commissioner of Income tax Appeals was not justified in holding that there was negligence on the part of the Director, merely basing his finding that the assessment order was served on the income tax portal of the company. On 29th March, 2022 and hence the delay in filing of the appeal was on account of sheer negligence and hence could not be condoned." 3. The relevant facts in brie....
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....evy of Penalty u/s 271(1) (b) and 271(1)(c) by mail on my mail id [email protected] on 30/09/2022, which I forwarded to Shri xx xx and enquired form him on this. 12. That I said to Shri xx xx that I am unable to understand what is this demand for as I have been forwarding the emails which I received from income tax department apart from this I have no idea about matter. 13. That at that time I have come to know that due to old age and post corona Shri xx xx has stopped attending his office as well as department offices. He also remind me that when he had managed to file my companies last return that is income tax return for FY 2020-2021 and he also intimated me about this but I seriously due to my old age and my wife's illness forget to take any further action on this. 14. That I requested him to please look into my matter and attend the matter is for the same Asst. Year he has already attended the case in past. 15. That on my request Shri xx xx visited the Income Tax Officer Shri xx xx xx to enquire about the demand raised. On visiting the Income Tax Department he got to know that and order u/s 147 r.w.s. 144 r.w.s. 144B of the income ....
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....ile an appeal before the Hon'ble CIT Appeal for relief but the appeal has already become barred by time limitation and therefore accompanied by an application for condonation of delay as provided under section 5 of the LIMITATION ACT, 1963. 23. That in this way there is a delay of 6 mnts for which an application under Section 5 of the Limitation Act has been filed along with form 35 of appeal. 24. That delay in filing the appeal is because of a genuine belief on my legal consultant Shri xx xx who is due to corona and old age had stopped doing profession which I had forget due to my old age and due to my wife health issue. 25. That I had no intention to jeopardize the interest of the revenue by delaying In filing of the appeal. I have been regularly filing all the Tax return and Honestly paying all the taxes to the Income Tax Department in timely manner. As due to this pandemic and Non receipt of order on my mail this delay has been caused and I seek condonation of delay in filling the Appeal." 6. The primary reason for delay in filing the appeal before the CIT(A) was that that the chartered accountant of the Assessee-Company, who was more than 70 y....
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....fore this Tribunal a supporting affidavit sworn by the concerned chartered accountants which supports the aforesaid explanation offered by the Assessee-Company. In view of the aforesaid, we do not agree with the order passed by the CIT(A) and hold that the Assessee had provided reasonable explanation for delay of around 6 months in filing appeal before the CIT(A). 7. Further, on perusal of the Assessment Order, dated 29/03/2022, we find that the assessment proceedings were initiated under Section 147 of the Act by issuance of notice, dated 25/03/2021, issued under Section 148 of the Act and the same culminated into passing Assessment Order on 29/03/2022. During the aforesaid period notices issued by the Assessing Officer were not complied with. It is the case of the Assessee that the non-compliance with the aforesaid notices was not deliberate and was on account of the then prevailing Covid-19 Pandemic, and health issues faced by the Directors of the Assessee-Company. We find that the aforesaid contention of the Assessee was accepted by the CIT(A) by deleting penalty levied under Section 271(1)(b) of the Act vide order dated 19/07/2023. The Learned Authorized Representative for ....