Astormueller Shoes Private Limited Vs DCIT (ITAT Bangalore)
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, allowed the appeal filed by Astormueller Shoes Private Limited for statistical purposes after holding that the delay of 2 months and 21 days in filing the appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] ought to have been condoned. The assessee had filed its return for Assessment Year 2018–19 declaring total income of ₹1,09,01,480. During scrutiny assessment proceedings, five notices were issued by the Assessing Officer (AO), but no compliance was made by the assessee. Consequently, the AO completed the assessment under Section 143(3) read with Section 144B of the Income Tax Act, 1961, disallowing a reduction in profit of ₹14,19,266 claimed on account of Income Computation and Disclosure Standards (ICDS) adjustments and determining the total income at ₹1,23,20,744.
The assessee’s appeal before the CIT(A) was filed with a delay of 2 months and 21 days. In Form No. 35, the assessee attributed the delay to technical glitches on the income tax portal and stated that grievances had been raised before the relevant authorities. However, the CIT(A) dismissed the appeal in limine, observing that the explanation lacked specific evidence demonstrating the alleged technical issues and did not constitute sufficient cause for condonation of delay.
