MVR Projects Pvt. Ltd. Vs ITO (ITAT Hyderabad)
The appeals were filed by the assessee against orders dated 30.11.2018 for assessment years 2012–2013 and 2014–2015. However, there was a delay of 2345 days in filing the appeals before the Tribunal. The assessee sought condonation of delay, stating that the delay occurred due to miscommunication and misguidance by the appointed counsel, reliance on internal accounting staff, and the illness and subsequent death of a part-time accountant during the Covid-19 period, which disrupted communication. The assessee also cited financial difficulties, suspension of business activities, and inability to monitor legal matters. It was contended that the delay was neither willful nor deliberate and occurred due to circumstances beyond control.
The Revenue opposed the condonation, arguing that the reasons were general and insufficient to establish a “sufficient cause.”
The Tribunal examined the reasons and found them vague and lacking substance. It observed that the assessee had shown negligence not only in filing the appeal but also during earlier proceedings before the Assessing Officer and the CIT(A), where it failed to furnish evidence and did not appear despite multiple opportunities. The Tribunal noted that the additions made by the Assessing Officer under section 68 were sustained due to lack of supporting evidence.
