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TMI Blog2021 (1) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... al, Rajkot Bench, Rajkot, dated 2nd August 2018 in the I.T.A. No.990/RJT/ 2010 for the Assessment Year 2007-08. 2. In the application seeking condonation of delay, the following averments have been made : "1. This Civil Application is being moved for condonation of delay in filing tax appeal challenging the order dated 02.08.2018 passed by the Income Tax Appellate Tribunal (ITAT for short) in ITA No. 990/Rjt/2010 for the Assessment Year 2007-08. The said order was communicated to the applicant on 17.10.2018. The period of limitation for filing the appeal before this Hon'ble Court under the provisions of Section 260A(2)(a) of the Income-tax Act, 1961 is 120 days from the date of communication of the order appealed against. This appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate at Ahmedabad in the end of November 2019 who advised that a tax appeal would have to be filed. The officer of the applicant returned to Surendranagar and dispatched the relevant papers at the office of the advocate. The limitation period for filing the tax appeal was over by the time the relevant papers were sent at the office of the advocate for the applicant, and the said tax appeal came to be filed on 22.01.2019. 3. Under the circumstances stated above, the delay of 342 days in filing the said tax appeal is mainly on the ground that the branch manager of the applicant had retired and the advocate of the applicant had passed away. Therefore, there is a good and sufficient reason to condone the delay. 4. From the above facts, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated as sufficient ground to condone the delay. 4. It is submitted that the applicant bank is aggrieved by the ex-parte order dated 2.8.2018 in ITA No. 990/RJT/2010, under which the Hon'ble ITAT has rejected the ITA without going into the merits of the matter. The ITAT has observed that despite notice and number of opportunities, no one appeared or sought for an adjournment. 5. Moreover, following observations are made by ITAT in the order dated 2.8.2018: "Before parting it would be appropriate to add that in case the assessce is able to show that their existed a reasonable cause for non-representation on the date of hearing, it would be at liberty, if so advised, to seek for recall of this order." From the above observation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e litigation, retired, and a new appointee assumed the charge of the office of the Branch Manager of the bank. He pointed out that one Mr.Rajendra Shah, a practicing Tax Advocate, was engaged to look into and handle the litigation. Mr.Rajendra Shah passed away and this fact did not come to the notice of the bank. 6. Mr.Hemani would submit that in such circumstances, none appeared even before the Tribunal. According to Mr.Hemani, even in such circumstances, the Tribunal ought not to have dismissed the appeal for non-prosecution. The Tribunal was otherwise obliged to consider the appeal on its own merits even in the absence of any legal representative on behalf of the bank. According to Mr.Hemani, one chance may be given to the bank to pursu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nk in pursuing the matter. However, the lethargy is not of such a type that the delay should not be condoned. 11. It appears that the bank filed its return of income on 31 st October 2007 declaring the total income at Rs. 57,28,800=00. The return was processed under Section 143(1) of the Act on 19 th February 2008 assessing the income at Rs. 57,28,800=00. The Assessing Officer recorded his satisfaction based on a remark made in the audit report for the Assessment Year 2006-07 that artificial profit of Rs. 75,05,000=00 was shown and the income thereby had been reduced to that extent in the Assessment Year 2007-08. A notice under Section 148 of the Act was issued dated 23rd April 2009. The notices under Sections 143(2) and 142(1) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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