TMI Blog2018 (5) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted by the assessee before us and decide the same in the light of submissions made by the assessee. - I.T.A. No.2215 And 2216/Mum/2015 - - - Dated:- 27-4-2018 - SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM For The Revenue : V.Jenardhanan,Ld.DR For The Assessee : Milin Thakore,Ld.AR ORDER Per Bench 1. The captioned appeals by assessee for Assessment Years [AY] 2008- 09 2009-10 contest separate order of Ld. Commissioner of Income Tax (Appeals)-58, Mumbai [CIT(A)], Appeal Nos.CIT(A)-58/Arr-27 28/2014-15 both dated 09/01/2015. Since common issue is involved, the appeals are being disposed-off by way of this common order for the sake of convenience brevity. 2. Facts in AY 2008-09 are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further appeal before us. 4. The Ld. Authorized Representative, similarly pleading for condonation of delay, took us through chronology of the events to support his stand in the following manner:- Sr. No. Event date /Reference Particulars Page No. of Paper book Affidavit para no. 1 April / May 2010 Termination of all employed staff and shut down of operations, since Perputo Inc. (the sole customer of Perputo Content Management Private Limited (PCMPL)) terminated its contract with PCMPL. 1-2 5c 2 13.12.2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E-mail dated 05.08.2012 Assessment order for AY 2008-09 dated 16.02.2012 forwarded to PCMPL by the ARs informing that appeal to the CIT(A) can be filed only until next week. 5 5g 10 E-mail dated 06.08.2012 Mail correspondence from PCMPL to Deloitte requesting to review the order received from the TP perspective so as to file appeal with the CIT(A). 6 5h 11 E-mail dated 09.08.2012 Mail from PCMPL to the ARs informing them of the TP grounds suggested by Deloitte and requesting them to file the appeal to the CIT(A) within the available time. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2013 Mail correspondence from DHS LLP TO PCMPL informing that they have been in constant contact with the ARs and have been reassured by the ARs that they will share all the details by 16.10.2013. 12 5o 17 E-mail dated 20.10.2013 Mail correspondence for PCMPL to DHS LLP requesting an update on the status of appeal documents which were to be received from the ARs. 12 5p 18 E-mail dated 21.10.2013 Mail correspondence from DHS LLP to the AR referring to the discussion had on 09.10.2013 and 15.10.2013. The mail is sent requesting the ARs to share the details t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oviding a detailed write up about the background facts required for the appeal to be accepted by the staff of CIT(A). 17-18 5u 24 21.03.2014 Letter for condonation of delay filed. 1-2 5v 25 21.03.2014 Date of filing the appeal to Commissioner of Income-tax (Appeals) (delay of 602 days). 1-2 5 26 16.04.2014 Letter explaining cause for delay in filing of appeal and request for condonation of delay. 6 The supporting documents as referred to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(A) for reconsideration of additional evidences submitted by the assessee before us and decide the same in the light of submissions made by the assessee. Needless to add that if the delay is condoned, the appeal shall be disposed-off on merits. Resultantly the assessee s appeal stands partly allowed for statistical purposes. 7. The assessee s appeal for AY 2009-10 has similarly been dismissed by Ld. CIT(A) since the appeal was filed with a delay 323 days and the delay was not condoned by first appellate authority. Facts being the same, the matter stand remitted back to the file of Ld. CIT(A) on similar lines. Resultantly, this appeal also stands partly allowed for statistical purposes. 8. Finally, both the appeals stand partly all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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