Eit Services India Pvt. Ltd. Vs ACIT (ITAT Bangalore)
According to the Assessee, it was on the basis of professional opinion, under the belief that the issues that were sought to be agitated before the CIT(A) against the order of assessment dated 30.12.2008 could be agitated before the AO in the proceedings pursuant to the order u/s.263 of the Act. But after the Tribunal verdict dated 24.6.2016, it sought proper legal course given the fact that its grievance regarding issues arising from the order of assessment dated 20.12.2008 remains non-adjudicated. On legal advice, the Assessee has sought to file an appeal before the Tribunal, against the order of the CIT(A) dated February 15, 2010. The last day for filing the appeal before the Tribunal against the order of the CIT(A) dated March 09, 2010 was May 07, 2010. The Assessee has filed the subject appeal on July 15, 2017 with a delay of 2625 days (May 08, 2010 to July 15, 2017).
In support of the application to condone delay in filing appeal, one Mr. Marshal Correia, Managing Director of the Assessee has filed affidavit, in which, the facts stated above have been elaborated. The learned counsel for the assessee reiterated the contents of the affidavit as above and has prayed for condonation of delay in filing the appeals. His submission was that in tax matters, substantive rights cannot be denied on the basis of technicalities and a liberal approach should be adopted in the matter of condoning delay in filing appeal. The ld. DR, however, opposed prayer for condoning delay on the ground that the delay is inordinate.
