9911796707
TMI Blog2025 (1) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the appeal filed by the assessee against the assessment order passed under section 143 (1) of The Income tax Act, 1961 [ The Act ] dated 13/11/2022 passed by The Central Processing Centre, Bangalore (The Learned AO) was dismissed for the reason that the appeal filed by the assessee is delayed by 38 days and the learned CIT - A found that it is not for the sufficient reasons. 2. Aggrieved by the appellate order assessee is in appeal before us raising following grounds: - "1. On the facts and circumstances of the case and in law, the order passed under section 250 of the Income-tax Act, 1961 (`the Act') dated August 13, 2024, by the Additional / Joint Commissioner of Income Tax (Appeals)-1, Vadodara [ld. CIT(A)] is prejudicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h was received by the assessee on the same date and the total income of the assessee was determined at Rs. 272,440,940/-. 4. The assessee preferred an appeal before the learned CIT-A on 20/1/2023 wherein the due date of filing of the appeal was 13/12/2022 thereby causing a delay of 38 days. Assessee made a submission on merits of the case on 8/7/2024. However as the appeal was delayed by 38 days the learned CIT-A looked at form number 35 para number 14 - 16 and stated that assessee has stated that there is a delay in filing of the appeal, but the reply of the reasons is merely that 'as a tax consultant are busy with tax filing deadline hence there was a delay by them' The learned CIT-A did not find the above reason as a sufficient cause an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CIT(A) and thereby a delay of 38 days caused in filing the appeal. 6. He submitted that this is an affidavit of the chartered accountant and therefore the delay should have been condoned. He submitted that in form number 35 at column number 15 only few lines can be written and therefore the assessee did not made a detailed application for condonation of delay along with the affidavit. Therefore, he submitted that the delay may be condoned. 7. He also submitted on the merits of the case that it is an issue of taxability of GST refund which has never been claimed by the assessee in the return of income as an expenditure and therefore these are the balance sheet items for which there cannot be any income chargeable to tax in the hands of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022 along with the screenshot of the adjustment made. As the chartered accountant was busy for filing income tax returns for his overseas clients which prevented him from paying close attention to the nature of the proceedings and he presumed that the company received a communication under the Act, and he filed a response on 13 November 2022 itself on the online portal. Therefore, it is not the case of the carelessness on behalf of the assessee or its chartered accountant, but merely a case of misapprehension. 10. It is also correct that in form number 35 the assessee has given a cryptic answer for delay. The explanation of the assessee is that there is no space available for filing a condonation of delay at that particular column. 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so. 5. Making a justice-oriented approach from this perspective, there was sufficient cause for condoning the delay in the institution of the appeal. The fact that it was the "State" which was seeking condonation and not a private party was altogether irrelevant. The doctrine of equality before law demands that all litigants, including the State as a litigant, are accorded the same treatment and the law is administered in an even-handed manner. There is no warrant for according a step-motherly treatment when the "State" is the applicant praying for condonation of delay. In fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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