Case Law Details
Pepperazzi Hospitality Pvt. Ltd. Vs ITO (ITAT Ahmedabad)
Held that condonation of delay in filing appeal granted in the interest of justice as the revenue didn’t refuted the contention of the assessee that he had no knowledge or order being passed.
Facts- It is noted that there is a delay of 655 days in filing of appeal. The assessee has filed an affidavit dated 29 March 2022 stating that delay in filing appeal before ITAT is caused due to the fact that neither the notice of hearing was received by the assessee from Ld. CIT(A) nor was the order passed by Ld. CIT(A) sought to be appealed against served upon the assessee, thereby causing the delay in filing appeal. The assessee came to know about the order of Ld. CIT(A) on going through the ITBA portal for status of appeal/ demand. Thereafter, he filed appeal before ITAT.
Conclusion- In our considered view, looking into the reasons in the affidavit filed by the assessee wherein he has submitted that he had no knowledge of order being passed by Ld. CIT(A) and later came to know about the same only on going through the ITBA portal and coupled with the fact that the Revenue has neither refuted the contention of the assessee nor has brought anything to record to validate that copy of order of Ld. CIT(A) was duly served upon the assessee, in the interests of justice, we are condoning the delay in filing of appeal by the assessee.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
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