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TMI Blog2023 (4) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... ys has been granted for providing the limitation from 01.03.2022. In the present case, registry has noted a delay of 1914 days. After considering the period relating to Covid-19 Pandemic comprising of 142 days, it leads to a delay of 1772 days. Ld. Counsel of the assessee submitted before the Bench that delay for filing the appeal is neither willful nor attributable to any extraneous or ulterior motive on the part of the assessee and the assessee is not benefitted in any way from delayed filing of this appeal. Ld. Counsel for the assessee submitted that income-tax matters of the assessee were being looked after by the Chartered Accountant of the assessee and the assessee was not aware of anything as to when the appeal is to be filed as the assessee was not kept informed by the said counsel. Ld. Counsel submitted that the delay in filing of appeal has happened purely due to circumstances and reasons totally beyond the control of the assessee and is wholly attributable to the failure on the part of the counsel of the assessee, to act diligently and as per law in the matter of filing the appeal which he has hopelessly failed to do and therefore the assessee cannot be punished for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndly, be condoned. 4. Ld. D.R. on the other hand, strongly opposed the arguments and contentions as put forward by the ld. Counsel and argued that as the delay of such inordinate long time of 1914 days needs to be explained. Ld. D.R. submitted that the assessee could not prove any reasonable, genuine and sufficient cause for delay in filing the appeal and therefore the condonation petition may be dismissed. 5. Having heard the rival contentions and after perusing the material on record including case laws cited before us, the undisputed position of facts as gathered from the records is that there is a delay of 1914 days in filing of appeal by the assessee (after considering the days covered by Pandemic of Covid-19) which was attributed to the failure of the counsel of the assessee who was handling and looking after the tax matters of the assessee. We also note that during this period, the assessee met with an accident fracturing several bones and also remained bed ridden for a long time. We have also perused the condonation application relating the sequence of reasons explaining the delay in filing the appeal. Taking into account the circumstances of the case, we find that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound nos. 1 to 7, we note that assessee has assailed the revisionary proceedings u/s. 263 of the Act for the assumption of jurisdiction by the Ld. Pr. CIT and passing an order challenging it as invalid and bad in law being neither erroneous nor prejudicial to the interest of the revenue. Further, in ground no. 8, assessee has raised the issue relating to TDS and service tax which according to the assessee relates to earlier years, not arising out of current year not considered by Ld. Pr. CIT in the revisionary proceeding. Ground no. 9 relates to issue of service tax which according to the assessee was not claimed/debited in the P&L Account for the year under consideration, not considered by the Ld. Pr. CIT in the impugned revisionary proceedings. 6.1. It is noted from record that assessee has also taken four additional grounds filed on 26.07.2022 and pleaded for their admission. From the perusal of these additional grounds, we note that ground nos. 1, 2 and 3 are nothing but repetition of the original ground taken by the assessee vide ground nos. 1 to 7. Further, ground no. 4 refers to the issue of service tax shown in the Balance Sheet as at 31.03.2010. We note that this is also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility of Rs.18,42,097/- as on 31.03.2010 shown in the Balance Sheet which was not paid during the year under consideration. Therefore, according to Ld. CIT, these expenses are liable to be disallowed u/s. 40(a)(ia) of the Act which Ld. AO has failed to do so. On this issue, assessee submitted before the Ld. CIT, out of these expenses "almost 50% of the amount are reimbursed expenses and as such the entire amount cannot be added back." In this respect, ld. Counsel for the assessee, Shri Dilip Chatterjee referred to the balance Sheet for the three years ended as at 31.03.2008, 31.03.2009 and the year under consideration, as at 31.03.2010 placed in the paper book, to demonstrate that the TDS liability shown in the Balance Sheet is coming from the Balance sheet as at 31.03.2008 and does not relate to the year under consideration. For an amount of Rs.9489/- which according to him, is on account of liability for audit and accounts, though included in the TDS liability. 9. On the second issue which relates to difference in the amount of receipt included in the P&L Account at Rs.2,55,42,234/- as against an amount of Rs.2,80,56,536/- received by the assessee on account of programme sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT has directed the AO to examine the issue afresh and pass the assessment order accordingly. 13. We have heard the rival contentions and perused the material available on record. From the paper book, we note that assessee has placed on record, its balance sheet for the three years, noted above. From the three Balance Sheets, we depict the relevant details in respect of the issues raised by the ld. CIT for invoking the revisional proceedings, the same is as under: Sl. No. Particulars For the year ended as at 31.03.2008 31.03.2009 31.03.2010 1. Service Tax Liability Rs. 35,00,000 - Rs. 35,00,0000 2. TDS Rs. 18,32,608 - Rs. 18,42,097 3. Liability for Audit fees (2007-08) Rs. 11,300 Rs. 22,330 - 4. Other current liability - Rs. 53,10,278 - 5. Sundry Creditors - - Rs. 25,99,031 Total Rs. 53,43,908 Rs. 53,32,608 Rs. 79,41,128 14. From the details contained in the above table, in respect of the third issue relating to tax liability of Rs. 35 lakhs, which according to Ld. CIT is to be disallowed u/s. 43B of the Act, we note that it is an item reported in the Balance Sheet, coming from the Balance Sheet as on 31.03.2008. Further, this amount ha ..... 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