Saviynt India Pvt. Ltd. Vs DCIT (ITAT Bangalore)
ITAT Bangalore held that delay of 38 days caused due to mistaken belief of Chartered Accountant (CA) is a sufficient cause and hence condonable. Accordingly, delay condoned and appeal to be decided on merits.
Facts- Assessee received a communication u/s. 143(1)(a) of The Act wherein there was a proposal to add a sum of Rs. 54,399,871/– to the returned income being goods and service tax refund received. The assessee submitted a response on 30/5/2022 opposing the above adjustment as it was claimed that it is a refund of surplus goods and service tax paid and never claimed as an expenditure in profit and loss account. Despite the above fact an intimation was passed u/s. 143(1) on 13/11/2022 which was received by the assessee on the same date and the total income of the assessee was determined at Rs. 272,440,940/–.
CIT(A) dismissed the appeal of the assessee since there was delay of 38 days in filing of an appeal. Being aggrieved, the present appeal is filed.
Conclusion- It is the case where the chartered accountant has under mistaken belief filed a reply on the online portal. The explanation of the chartered accountant clearly shows that that an email was received from the accountant of the company on 13 November 2022 along with the screenshot of the adjustment made. As the chartered accountant was busy for filing income tax returns for his overseas clients which prevented him from paying close attention to the nature of the proceedings and he presumed that the company received a communication under the Act, and he filed a response on 13 November 2022 itself on the online portal. Therefore, it is not the case of the carelessness on behalf of the assessee or its chartered accountant, but merely a case of misapprehension.
