Case Law Details
M.K. Hotels & Resorts Ltd Vs ACIT (ITAT Amritsar)
ITAT Amritsar held that non-receipt of intimation resulted into no action on the part of the assessee. Accordingly, delay of 9 years condoned as the assessee had reasonable cause of non-receipt of intimation.
Facts- The assessee has filed the return u/s 139 for A.Y. 2010-11. The return was processed u/s 143(1) and deduction u/s 80IB was rejected which was claimed by the assessee regularly since A.Y. 2002-03. The total demand was raised amount of Rs.12,35,390/-. As per the assessee, there is no intimation was served by the department. So, the assessee was unable to take action against the demand. Finally, the assessee filed an appeal before the ld. CIT(A) on dated 30.01.2020 with a delay of 9 years. The assessee submitted the affidavit against the delay for 9 years. But the delay was not condoned by the ld. CIT(A). Aggrieved assessee filed the present appeal.
Conclusion- In fact, there is a delay of 9 years is a huge delay for adjudicating the appeal by the ld. CIT(A). But the assessee also submitted the “reasonable cause” for filing the appeal in delay. In fact, the revenue also not able to submit proof for any other mode of service of intimation to the assessee. However, through the Email there is huge confusion in relation to the service of intimation u/s 143(1) of the assessee.
Held that the assessee has a sufficient cause for non-submission of the appeal within due time. The merit was also not considered in appeal stage as it is decided in limine. Therefore, we remit back the issue to the ld. CIT(A) and direct to pass the order on merits, denovo. Needless to say, the assessee should get a reasonable opportunity of hearing in set-aside proceeding.
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