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TMI Blog2024 (10) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... ties. Assesee appeals allowed for statistical purposes. - Shri Laxmi Prasad Sahu, Accountant Member And Shri Keshav Dubey, Judicial Member For the Appellant : Shri Sandeep, CA For the Respondent : Shri V. Parithivel, Jt. CIT(DR)(ITAT), Bengaluru. ORDER PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER These appeals are filed by the assessee against the separate orders dated 17.5.2024 and 20.06.2024 of the Addl./Jt.CIT(Appeals)- 2, Jaipur, for the AYs 2017-18 2019-20. ITA No.1269/Bang/2024 2. The grounds raised are as under:- 1. That the order of the learned Commissioner of Income Tax (Appeals) in so far it is prejudicial to the interests of the appellant, is bad and erroneous in law and against the facts and circumstances of the case. 2. That the Commissioner of Income Tax (Appeals) erred in law and on facts in not providing an opportunity of being heard by way of video conferencing even after a specific request was made during the appellate proceedings and such action is in violation of principles of natural justice. 3. That the learned Commissioner of Income Tax (Appeals) erred in law and on facts in not condoning the delay in filing the appeal before CIT(A) even though there was suffic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, the assessee is in appeal before the ITAT. 5. The ld. AR submitted that the assessee is a charitable trust registered u/s. 12A of the Act vide certificate dated 14.11.1975. During the impugned year, the assessee filed appeal within the due date and claimed exemption in terms of section 11(1) Explanation 2 of Rs. 13,50,099 which was denied by the CPC without giving any reason. The assessee only came to know when the demand was issued by the department and the assessee responded to the outstanding demand which is evident from page 4 of PB and it was assigned to JAO. Because of this, the assessee was awaiting response from the JAO. However there was no response. Accordingly the assessee filed the appeal before the FAA and it got delayed due to COVID-19 effect. Reasons were explained before the FAA, however, it was not accepted and dismissed the appeal of the assessee in limine. 6. On merits of the case, the ld. AR submitted that assessee claimed correct exemption, therefore the assessee was to be allowed exemption while processing the return of income u/s. 143(1). The CPC should have considered the exemption claimed by the assessee. He requested that the matter may be remitted bac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t; when substantial justice and technical consultation are pitted against each other, the cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of nondeliberate delay . 8. The next question may arise whether delay was excessive or inordinate. There is no question of any excessive or inordinate when the reason stated by the assessee was a reasonable cause for not able to file the appeals within the period of limitation. The cause for the delay therefore deserves to be considered, when there exist a reasonable cause, and therefore the period of delay may not be relevant factor. In support, we rely on the decision o: Hon'ble Madras High Court in the case of CH vs. K.S.P. Shanmugavel Nadai and Ors. (153 ITR 596) considered the condonation of delay and held that there was sufficient and reasonable cause on the part of the assessee for not filing the appeal within the period of limitation. Hon'ble Madras High Court thus condoned nearly 21 years of delay in filing the appeal. As compared to 21 years, delay of about 1000 to 2000 days cannot be considered to be inordinate or excessive. 9. Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is sufficient cause for not filing the appeal within the period of limitation, the delay deserves to be condoned, irrespective of the duration/period. 11. With the above observations, following the above judgments, in our considered opinion, there exists sufficient cause in the reasons stated by the assessee for the delay in filing appeals and we condone the delay in filing the appeal before the CIT(Appeals). The CIT(Appeals) is directed to decide the appeal afresh as per law. The assessee is directed to update its email id, communication address and other details and file necessary documents that would be essential and required for substantiating his case and for proper adjudication by the revenue authorities. Needless to say that reasonable opportunity of being heard be given to the assessee. The assessee is directed to cooperate with the proceedings and in case of further default, the assessee shall not be entitled to any leniency. ITA No.1270/Bang/2024 12. The assessee has raised the grounds of appeal as under:- 1. That the order of the learned Commissioner of Income Tax (Appeals) in so far it is prejudicial to the interests of the appellant, is bad and erroneous in law and ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portal. Even the registration of trust u/s. 12/12A was not filled by the appellant in its return of income for claiming exemption. Considering the entire facts, the ld. CIT(Appeals) confirmed the order of CPC and dismissed the appeal of the assessee. Aggrieved, the assessee is in appeal before the ITAT. 15. The ld. AR submitted that Form 10B was duly filed by the assessee before filing return of income and it has been digitally signed on 16.09.2019 which is evident from Form 10B placed in PB page 4. Without filing Form 10B it is not possible for signing digitally and copy of Form 10B is placed at page 4 of PB. He also submitted that the screenshot in the order of CIT(A) is also showing the date 16.09.2019, but how Form 10B is not displaying at the time of verification by the ld. FAA and it still shows download . As per e-filing portal, ack. No. also is appearing. Therefore this is not the mistake of the assessee. The assessee discharged its primary liability in complying the provisions of the Act for filing Form 10B. Therefore, he requested that the matter may be sent back to the CIT(Appeals) for fresh consideration. 16. The ld. DR relied on the order of the FAA and the CPC. He fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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