9911796707
TMI Blog2019 (12) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee, filed 19 appeals on 18/19.03.2019, belatedly, varying from 807 days delay to 1567 days of delay in filing the appeals, against the orders passed by the CPC, Bangalore U/s. 200A for various quarters in the assessment years 2013-14, 2014-15 & 2015-16 on various dates in August, 2016, December, 2014 & December, 2016. The MD of the assessee filed an affidavit for each of the appeal pleading, inter-alia, that the impugned orders were received electronically and the impact of the said order was not communicated from the accounts department for appropriate action within the limitation period which resulted in the delay in filing these appeals, the assessee was not conversant as well as there were problems in the family as well as busine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t it took steps to collect any of the impugned demand before 04.03.2019 and to say that the assessee was aware of the impugned orders / demands. The ld.AR relying on the Hon'ble Apex Court decision in the case of Senior Bhosale Estate (HUF) vs. ACIT in Civil Appeal Nos.6671 - 6676 of 2010 with 6677- 6690 of 2010 dated 07.11.2019, and ITAT decisions in the case of M/s. Mallur Siddeswara Mills Pvt. Ltd., vs DCIT in ITA Nos. 2889, 2890 & 2891/Chny/2018 dated 03.04.2019 and M/s. Bharathi Rajaa Hospital & research Centre Pvt. Ltd., vs ACIT in ITA Nos. 2540 to 2576/Chny/2019 dated 05.12.2019, prayed that the delay in filing each of the above appeals be condoned and they may be directed to be decided on merits and due justice be rendered to the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly, the ld DR supported the orders of the ld.CIT(A). 5. We heard the rival submissions and gone through them carefully. In these appeals, the MD of the assessee pleaded that the impugned electronic communications were not brought to the notice of the assessee, and he himself was not conversant as well as there were problems in the family as well as in the business side at the said point of time. When the recovery notice dated 04.03.2019 was received, manually, the issues were brought to his notice and he immediately took steps to file the above appeals, which caused the delay in filing each of these appeals, which is not deliberate but bonafide and beyond his control and therefore, he sought the condonation of delay in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the systemic changes in a reasonable manner. Atleast in those cases, like this case, where the demand made on the assessee is pending for long time and the assessee has not responded, the Revenue should also have used other mode of communication, mentioned in sub-section (1) to section 282 of the Act. In this case, the Revenue has not brought to our notice any such communication with the assessee. Considering the totality of the facts and circumstances, the reasons canvassed by the assessee towards the delay in filing the impugned appeals appears reasonable and sufficient on this count also and hence, we condone the delay in filing each of these appeals and remit these appeals back to the ld.CIT(A) for deciding each of them on merits a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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