Case Law Details
Advocate Akhilesh Kumar Sah
Mercedes Benz Education Academy Vs ITO (ITAT Pune)
Where there was sufficient cause for delay in filing appeal the delay condoned: Mercedes Benz Education Academy appeal
Recently, in Mercedes Benz Education Academy vs. ITO [ITA No.745/PUN/2015 A.Y. 2006-07, decided on 17.05.2019], the appeal was filed after delay of 1784 days apart from raising the issues of the case in the grounds of the appeal. The assessee had filed an Affidavit along with an application for condonation of delay in filing the appeal late. The main plea of assessee was that because of multiplity of proceedings going on before different authorities filing of captioned appeal was delayed. The AR for the assessee had filed before ITAT an events chart of various assessment proceedings / appellate proceedings between the period 28.12.2007 to 21.05.2015, on which date the appeal was filed before the Tribunal. Looking at the factual aspects of the case, wherein against the assessee, proceedings starting from A.Y. 2002-03 were pending. The question which arose was whether the assessee was prevented by sufficient cause in filing the appeal late before the Tribunal. The AR for the assessee before ITAT had pointed out that the issue raised in the appeal now stood covered by different orders of Tribunal and lenient view may be taken in the factual aspects of the assessee.
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