Case Law Details
State Bank of India Vs ITO (ITAT Bangalore)
We observe that as per Form No.36, the order of the CIT(A) was served on the assessee on 19/8/2019 and the appeal has been filed by the assessee before the ITAT on 29/9/2022, which is the delay beyond the period of 60 days. Though there was a Covid-19 issue starting from March 2020, the Hon’ble Supreme Court suo moto writ petition No.03/2020 along with M.P 21/2022 has held that the period from 15/3/2020 till 28/02/2022 shall stand excluded for the purpose of period of limitation as may be prescribed under any general or special laws in respect of quasi judicial and judicial proceedings. Even after excluding the CVOID period still the appeal filed by the assessee is beyond due date as prescribed in the provisions. Even during the period of Covid 19, the ITAT was functioning as well as banking facilities was provided by the bank the assessee’s bank branch. On further observations of the Affidavit cited Supra filed by the assesesse that due to change of Manager of the Branch and the appeal order was not noticed by the manager, hence the assessee could not file appeal within period of limitation is not acceptable. Even in the quantum proceedings, the appeal has been decided against the assessee. In such a situation, the assessee must be well aware of the tax implications upon the assessee. It is the duty of the responsible officer to comply the notices. The books of accounts of the bank is audited by the CA along with the internal auditors also. The assessee cannot escape by giving the reason merely for change of branch manager.
The assessee will not get benefit of sec.273B of the Act. The assessee should be well aware of the statutory provisions and the period of limitation and should pursue its remedies diligently. The assessee cannot expect their appeals to be entertained because they are after all the Bank, notwithstanding the facts that the delay is not sufficiently explained, Hence, the delay is not condoned and the appeal is unadmitted. Accordingly, the appeal of the assessee is dismissed.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
All these four appeals are directed against the common order passed by the CIT(A) dated 21/2/2019 for the assessment year 201112. The issue in all these appeals are regarding levy of penalty u/s 271C of the Act, hence these appeals are heard together and disposed of together in this common order for the sake of convenience.
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