Devendragouda Channavirgouda Hiregoudra Vs ITO (ITAT Bangalore)
ITAT Bangalore condoned delay of 601 days on the ground that assessee was not having access to mail id mentioned in Form 35 and hence assessee was not aware about ex-parte passing of appellate order. Thus, delay condoned on reasonable cause shown.
Facts- Present appeal arises out of order dated 03.06.2022 passed by NFAC, Delhi for A.Y. 2017-18. Notably, there is a delay of 601 days in filing the present appeal before the Tribunal. The reason that caused delay in filing appeal before this Tribunal was because the assessee was not having access to the mail id mentioned in Form 35 to which all the notices and the impugned order were sent by the office of Ld.CIT(A).
Conclusion- Held that from the affidavit filed by the assessee, there does not arise any malafide intention on behalf of assessee for not filing the present appeal before this Tribunal. The assessee was not aware about the appellate order being passed ex-parte. In our view, the assessee has made out a reasonable cause for the delay that caused in filing the present appeal before this Tribunal.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
Present appeal arises out of order dated 03.06.2022 passed by NFAC, Delhi for A.Y. 2017-18.
