Oceanic Marketing Agencies India Limited Vs DCIT (OSD) (ITAT Mumbai)
13-Year Delay Condoned—CIT(A) Order Never Served; Dept Itself Gave Effect to AY 2007-08 ITAT Order After 11 Years; On Merits, Gains Held Capital Gains & 14A Disallowance Deleted
Condonation of Delay (4855 days)
Tribunal found the Assessee’s explanation fully supported by documentary evidence. As seen from emails dated 06.11.2012 & 02.01.2025, the Assessee believed the AY 2008-09 appeal before CIT(A) was still pending, even 13 years later. The Department could not produce proof of service of CIT(A)’s order dated 23.01.2012.
Further, the Tribunal noted that the favourable ITAT order for AY 2007-08 (dated 09.05.2014) was given effect by the Department only on 04.03.2025—an 11-year delay. This showed that the entire record had remained dormant on both sides.
Only after receiving a refund-adjustment proposal dated 19.03.2025 did the Assessee discover that an adverse CIT(A) order existed. The Assessee immediately sought inspection, received incomplete pages (21.05.2025), pointed out missing pages (04.07.2025), obtained the full order on 14.07.2025, & filed appeal on 16.07.2025.
Tribunal held that:
- non-service of the CIT(A) order,
- procedural transitions with faceless migration,
- 11-year delay even in giving effect to an ITAT order,
constitute sufficient cause. Thus, delay of 4855 days was condoned & appeal admitted.
