9911796707
TMI Blog2021 (2) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... see against the identical and the common order passed by the Commissioner appeal, whereby the Commissioner had declined to condone the delay in filing the appeal is against the order passed by the assessing officer under section 272A(1)(d) of the Act. 2. The assessee had raised the identical grounds in all the above appeals. We are reproducing herein below the grounds raised by the assessee in each set of appeals, which are to the following effect ITA 46 TO 52 1. BECAUSE, 'appellant' denies its liability for being subjected to penalty under section 272A(l)(d)of the 'Act'. 2. BECAUSE, on the fact of the circumstances of the case the Ld. CIT(A) heard in refusing to condoned the delay of 30 days ignoring the detailed submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the course of Assessment Proceeding. 4. BECAUSE, in any view of the matter penalty order passed by the 'AO' and as sustained by Ld. CIT(A) is bad both on facts and in law. ITA 67 TO 71 1. BECAUSE, 'appellant' denies its liability for being subjected to penalty under section 272A(l)(d)of the 'Act'. 2. BECAUSE, on the fact of the circumstances of the case the Ld. CIT(A) heard in refusing to condoned the delay of 30 days ignoring the detailed submissions filed by the assessee. 3. BECAUSE, the Ld. C1T(A) erred in not deciding the appeal on merits ignoring that there was a (reasonable cause) for omitting to make compliance during the course of Assessment Proceeding. 4. BECAUSE, in any view of the matter pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that there was a reasonable and plausible cause for not filing the appeal within the statutory time as provided under the Act before the learned CIT appeal, as the assessee was prevented from filing the appeal on account of the covid-19, and there was lot of technical and practical issues which had resulted into delay in filing the appeal. It was also submitted by the ld. AR that in fact assessment was completed by the lower authorities under section 143 (3) of the Act. He had also drawn our attention to the order passed by the assessing officer in the assessment proceedings . It was submitted that there was no citation of any non-cooperation by the assessee during the assessment proceedings, rather it was a case of Corporation by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A) and there was delay of 30 days in lead matter .The period of delay in other matters are mentioned in the grounds of appeal (supra). 6. The assessee had shown the reasonable cause for not filing the appeal before the commissioner within the statutory period as provided by Act and therefore the order of the commissioner dismissing the condonation of delay application is without any merit .In fact it was incumbent upon the commissioner to examine the facts brought on by the assessee in support of not furnishing the appeal within the statutory period and pass reasoned order in this regard. The commissioner without doing the needful had dismissed the appeal is preferred by the assessee merely relying upon some judicial pronouncement by the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved if the impugned order of the CIT(A) dated be set aside. We, therefore, set aside the aforesaid impugned order of the CIT(A) and restore the matter to his file for fresh hearings, examination and adjudication of the issues raised by the assessee in the appeal before him. Needless to add, the CIT(A) shall afford the assessee adequate opportunity of being heard and to file details/submissions required, which shall be duly considered before deciding the issues. The assessee is also directed to comply with and attend the hearings before the CIT(A). We will make it clear that we have passed the order in the present appeal on account of peculiar facts as mentioned hereinabove and the decision in these appeal shall not be treated as precedent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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