Briya Enterprise Limited Vs ITO (ITAT Ahmedabad)
Wrong Service of Notices Justifies Delay – Appeals Restored for Fresh Decision- Delay Due to Wrong Email IDs Condoned- Natural Justice Prevails
The appeals were filed by Briya Enterprise Ltd. (earlier Arihant Enterprise Ltd.) against separate orders of CIT(A), NFAC, Delhi, for six years.
The assessments had been reopened u/s 147 r.w.s. 148 on the basis of incriminating material found during search at the premises of Sanjay Shah & Jignesh Shah, alleging that the Assessee was beneficiary of accommodation entries.
The impugned CIT(A) orders were delayed in appeal filing by 220 days (for A.Ys. 2013-14 to 2017-18) & by 36 days (for A.Y. 2018-19). Assessee filed condonation petitions supported by affidavits, explaining that:
- The company had changed its name from Arihant Enterprise Ltd. to Briya Enterprise Ltd. on 10.07.2015.
- Old email IDs ([email protected] & that of earlier AR: [email protected]) were wrongly used by CIT(A).
- Assessee had changed AR in 2019, but old AR never forwarded notices. Although some notices were sent to correct email ([email protected] ), they escaped Assessee’s attention.
- Consequently, orders of CIT(A) were never in Assessee’s knowledge until penalty notices were received.
Assessee requested condonation & remand for opportunity of hearing, stressing that it had a fair case on merits.
