9911796707
TMI Blog2019 (12) TMI 1485X X X X Extracts X X X X X X X X Extracts X X X X ..... harathi Rajaa Hospital & Research Centre Pvt. Ltd., the assessee, filed 37 appeals on 25/26.03.19 & 02.04.19 , belatedly, varying from 172 days delay to 2099 days of delay in filing the appeals, against the orders passed by the CPC, Bangalore U/ss. 200A, 201(1A) and 154 for the assessment years 2009-10 to 2019-20 on various dates in January & February, 2011, January & December 2013, July 2014, March 2015, June, July and October 2016, February, April, May and June 2017, May, September and October 2018. The Managing Director and Chairman of the assessee filed an affidavit for each of the appeal pleading, inter-alia, that the impugned orders were received electronically. The accounts department did not communicated the impact of those orders f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to know the issues and immediately assessee took steps in filing these appeals and therefore sought condonation of delay in filing these appeals and prayed the ld.CIT(A) to decide them on merit and render justice. Though the impugned orders were passed and electronically served from 2011 onwards, the Revenue has brought anything on record that it took steps to collect any of the impugned demand before 25.02.2019 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, prayed that the delay in filing each of the above appeals be condoned and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee), it shall be deemed to be the date of service of such communication and accordingly, the ld DR supported the orders of the ld.CIT(A). 5. We heard the rival submissions and gone through the relevant material. In these appeals, the assessee pleads that the impugned electronic communications were not brought to the notice of the Managing Director and Chairman, the assessee, and he himself was not conversant as well as not comfortable with the e-proceeding at the said point of time. When the recovery notice dated 25.02.2019 was received, electronically, 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 bonafid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion till the date of recovery notice served on 25.02.2019 electronically. Therefore, the assessee was unaware of such orders. Even, if the above notification is applied, the orders passed by the CPC, prior to this date, that is those orders passed from Jan 2011 to Dec2013 should have been served on the assessee by any of the mode mentioned in sub-section (1) to Section 282 of the Act, which, apparently, has not been done by the Revenue, as it has not placed any such material before us. Further, when there is a change from one system, say the manual system to the other system, say the electronic system , apart from relying the rules and regulations, the Revenue as an administrator of the Act must also guide the assessees, in enabling them to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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