Infinite Civil Solutions Pvt. Ltd., ... vs The Dy.Cit, Circle-2(1)(1), Ahmedabad on 5 July, 2023
3. The impugned order was passed by the Ld. CIT(A) under Section
143(3) of the act dated 18.07.2017 against the order passed by the Ld. AO
dated 15.12.2016 for A.Y. 2014-15 which was received by the Accountant of
the appellant, namely, Shri Himanshu Shah on 20.07.2017. Due to work
pressure, the fact of such passing of orders by the Ld. CIT(A) went out of
mind. Subsequently, the nation suffered from Covid-19, commencing from
the end of 2019 continued till March 2022. Somewhere in the Month of
November 2022, the Director enquired the said Accountant as to whether the
order of appellate authority for A.Y. 2014-15 was received by him whereupon
the order was found out by the said Accountant on 29.11.2022. Immediately
thereafter he was advised to send the same to the Office of the CA for filing
the appropriate appeal before us and after an elapse of almost 5 years 4
months the appeal was filed. The above said fact was narrated by the Ld.
Counsel appearing for the assessee Mr. Dhinal Shah. Such argument was also
supported by the application for condonation of delay filed by the Director of
the appellant company and the affidavit affirmed by the said Accountant,
namely, Shri Himanshu Shah dated 3rd December, 2022. Needless to mention
the said affidavit has also been filed before us. Barring the period suffered
ITA No. 541/Ahd/2022 (Infinite Civil
Solutions P. Ltd. vs. DCIT) A.Y.- 2014-15 -3-
from Corona pandemic, there is actually 2½ years delay in filing the appeal
before us as also pointed out by the Ld. Counsel appearing for the assessee;
otherwise, no negligence on the part of the appellant in filing the appeal before
us as contended by him. It was candidly submitted by him that due to the
work pressure of the Accountant the fact of filing of appeal against the order
impugned went out of mind as already narrated in the application for
condonation of delay and in the affidavit as well. As the appellant has a fair
chance of success in the appeal preferred before us since the issue is also
covered in appellant's own case in favour of the appellant the assessee would
be seriously prejudiced in the event, the appeal is not allowed. In that view of
the matter, he also prays before us to consider the aspect of prejudice theory to
condone the delay.