Case Law Details
Matrix Sea Foods India Ltd Vs ACIT (ITAT Hyderabad)
ITAT Hyderabad held that reasons given in the condonation application for the delay are not sufficient for condonation of such huge delay of 930 days. Accordingly, appeal dismissed as barred by limitation.
Facts- The case of the assesse was selected for scrutiny through CASS and statutory notices u/s 143(2) and 142(1) of the I.T. Act were issued to the assessee to which the A.R of the assessee appeared before the Assessing Officer from time to time and filed the requisite details. AO completed the assessment u/s 143(3) on 14.12.2017 determining the total income of the assessee at Rs.91,78,984/- wherein he made addition of Rs.22,52,673/- on a/c of gold scheme and Rs.34,52,901/- on a/c of disallowance of foreign & domestic tour expenses.
Since the assessee did not appear before the CIT(A), the CIT(A) dismissed the appeal filed by the assessee in the ex-parte order passed by him wherein he decided the issue on merit on the basis of material available on record. Aggrieved with such order of the learned CIT (A), the assessee is in appeal before the Tribunal.
Notably, the reasons explained in the condonation application and the subsequent affidavit is that the email data given in the PAN data was discontinued as the assessee could not pay the charges. The e-mail address given in Form No.35 is also not available since the service provider discontinued the service on a/c of nonpayment and the person whose email-id was given in Form 35 left the company due to some dispute, therefore, the notices sent by the CIT (A) were not received for which the assessee could not represent before the CIT (A). It is also his submission in the delay condonation application that only when the Accountant checked the I.T Portal, he found the order of the CIT (A) in the Website for which the appeal is being filed before the Tribunal with a delay of 930 days.
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