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TMI Blog2019 (12) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... e brought to his notice and he immediately took steps to file the above appeals, which caused the delay in filing each of these appeals, which is not deliberate but bonafide and beyond his control and therefore, he sought the condonation of delay in respect of each of these appeals. It was also pleaded that though the impugned orders were passed from December 2014 to December 2016, till the recovery notice served, manually on 04.03.2019, the Revenue had not sent any other communication in respect of any of the demand raised in the impugned orders. Therefore, it is pleaded that the reason canvassed by the assessee towards the delay in filing these appeals have sufficient and reasonable cause and hence, it was prayed to condone the delay i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : Shri. AR V Sreenivasan, JCIT ORDER PER BENCH: The assessee filed the above 19 appeals against the consolidated order passed by the Commissioner of Income Tax (Appeals)-17, Chennai in ITA Nos. 498 to 516/18-19 dated 25.09.2019 for the assessment years 2013-14, 2014-15 2015-16, respectively. 2. M/s. ThiruMurugan Plastics Pvt. Ltd., the assessee, filed 19 appeals on 18/19.03.2019, belatedly, varying from 807 days delay to 1567 days of delay in filing the appeals, against the orders passed by the CPC, Bangalore U/s. 200A for various quarters in the assessment years 2013-14, 2014-15 2015-16 on various dates in August, 2016, December, 2014 December, 2016. The MD of the assessee filed an affidavit for each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manually received, it came to know the issues and immediately assessee took steps in filing these appeals and therefore sought condonation of delay in filing these appeals and prayed the ld.CIT(A) to decide them on merit and render justice. Though the impugned orders were passed and electronically served from 2014 onwards, the Revenue has not brought anything on record that it took steps to collect any of the impugned demand before 04.03.2019 and to say that the assessee was aware of the impugned orders / demands. The ld.AR relying on the Hon ble Apex Court decision in the case of Senior Bhosale Estate (HUF) vs. ACIT in Civil Appeal Nos.6671 6676 of 2010 with 6677- 6690 of 2010 dated 07.11.2019, and ITAT decisions in the case of M/s. Mall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice of such communication. (3) The intimation, orders and notices shall be computer generated and need not carry physical signature of the person issuing it. Relying on the above, the ld. DR submitted that the date on which a copy of the impugned order(s)was/ were transmitted to the deductor (the assessee) , it shall be deemed to be the date of service of such communication and accordingly, the ld DR supported the orders of the ld.CIT(A). 5. We heard the rival submissions and gone through them carefully. In these appeals, the MD of the assessee pleaded that the impugned electronic communications were not brought to the notice of the assessee, and he himself was not conversant as well as there were problems in the family as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her communication till the date of recovery notice served on 04.03.2019 manually. Therefore, the assessee was unaware of such orders. When there is a change from one system, say the manual system to the other system, say the electronic system , apart from relying the rules and regulations, the Revenue as an administrator of the Act must also guide the assessees, in enabling them to comply with the systemic changes in a reasonable manner. Atleast in those cases, like this case, where the demand made on the assessee is pending for long time and the assessee has not responded, the Revenue should also have used other mode of communication, mentioned in sub-section (1) to section 282 of the Act. In this case, the Revenue has not brought to our n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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