Shree Mahalaxmi Nagari Sahakari Patpedhi Limited vs ITO, Ward – 2(2), Mumbai

Parties Involved

Facts Summary

The assessee, Shree Mahalaxmi Nagari Sahakari Patpedhi Limited, filed an appeal against the penalty levied under section 271(1)(c) by the CIT(A) for Assessment Year 2015-16. The assessee claimed that the penalty order was not served upon them and they came to know about it in March 2025 while resetting their password on the ITBA portal. The assessee argued that the penalty order and the order of the CIT(A) were ex-parte orders as they were not given an opportunity to be heard. The Revenue opposed the plea for condonation of delay, stating that the assessee was a habitual defaulter. The Tribunal considered the submissions and found that the delay in filing the appeal was condoned subject to the payment of a cost of Rs. 11,000/-. The matter was restored to the file of the CIT(A) to decide the issue afresh.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?

Judgment Outcome

Decided in favour of Assessee.

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