MFAR Holdings Pvt. Ltd. Vs DCIT (ITAT Bangalore)
ITAT Bangalore held that ignorance of law is not a ground for condonation of delay, hence delay of 879 days in filing of an appeal without any sufficient reason shown is not condonable. Accordingly, appeal dismissed.
Facts- The assessee is a Private Limited company engaged in the development of real estate/property and providing building maintenance services i.e. housekeeping security, etc. During the course of that search, certain incriminating documents pertaining to assessee were found. Accordingly, the case of the assessee was reopened in terms of provisions of section 153C of the Act by a notice dated 13.7.2010. In response to this, the assessee filed a letter dated 23.7.2010 and stated that the return filed earlier originally may kindly be treated as return in response to the notice u/s 153C of the Act. Thereafter, the AO computed the income of the assessee by repeating the addition made by the AO in the “first order”.
Aggrieved with the “first order of the AO, the assessee has preferred an appeal before the ld. CIT(A) on 30.1.2009. The ld. CIT(A) dismissed the appeal of the assessee by its order dated 28.3.2013 by observing that since the assessee has already filed an appeal in respect of notice u/s 153C/143(3) of the Act dated 30.12.2010, the appeal of the assessee in respect of “first order” u/s 143(3) of the Act become infructuous. Against this order, the assessee has never filed appeal before the ITAT till 4.11.2024.
