Case Law Details
Polyvet Pharmaceuticals Vs ITO (TDS) (ITAT Hyderabad)
The assessee could not demonstrate the reasons for non-filling of the appeal before Ld. CIT(A) and the reasons stated in the form 35 were duly examined by the lower authority and it was noticed that the assessee has not shown reasonable cause to condone the huge delay of 2886 days in filing the appeal by the assessee. Further there is no supporting affidavit of the so-called accountant who alleged to have not intimated the receipt of the assessment order/ was not aware of the legal obligations. Further we may point out that the assessee had relied upon the decision of the Karnataka High Court in the case of Fatheraj Singhvil, [2016] 73 com 252 (Karnataka) in the written statement. The said decision of the Karnataka High Court was passed on August 26, 2016. Hence the assessee was well aware about is legal rights emanating from the decision of the Karnataka High Court, however thereafter also the assessee chooses not to file the appeal immediately thereafter before the lower authorities. In our view no reasonable cause has been shown by the assessee for not preferring the appeal within time.
In the absence of the same, the reasons given by the assessee is not convincing and therefore the delay of 2886 days in filing the above appeal cannot be condoned by the CIT(A). Therefore the appeal is not maintainable before the CIT(A). Therefore the Ld. CIT(A) was right and dismissing the appeal of the assessee on account of being barred by limitation. We do not find any reason to disagree with the order passed by the lower authority.
FULL TEXT OF THE ORDER OF ITAT HYDERABAD
These appeals filed by the assessee are directed against the order dated5/8.2022 of the learned CIT (A)-NFAC, relating to A.Ys 20 13-14 & 20 14-15 on the grounds mentioned in the petition. Since common issues are involved in all these appeals, these were heard together and are being disposed of for the sake of convenience.
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