, आयकर अपीलीय अधिकरण हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC‘ Bench, Hyderabad श्री रविश सूद,न्याविक सदस्य एि ंश्री मधुसूदन सािवििा लेखा सदस्य समक्ष |

Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA Nos.1199, 1200, 1201 & 1202/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2004-05, 2005-06, 2006-07 & 2007-08)

आदेश/ORDER PER BENCH.:

These four appeals are filed by Agricultural Market Committee (“the assessee”), feeling aggrieved by the separate orders passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) all dated 03.07.2024 for the A.Ys. 2004-05, 2005-06, 2006-07 & 2007-08. As identical issues are involved in all these appeals, all these appeals are heard together and one consolidated order is being passed for the sake of brevity.

2. We observe that there is a delay of 297 days in filing all these four appeals before this Tribunal. The assessee has filed separate condonation petitions along with affidavits explaining the reasons for delay. Since the reasons stated in all the affidavits are identical, for the sake of completeness, we consider the affidavit filed in ITA No.1199/Hyd/2025 to reproduce as under:

3. On the basis of the above affidavit, the Learned Authorized Representative (“Ld. AR”) submitted that the delay was neither deliberate nor intentional, but occurred due to circumstances beyond the control of the assessee. She further submitted that during the relevant period, the staff of the assessee were engaged in seasonal agricultural produce distribution activities and therefore could not devote sufficient time for filing the appeals. It was also submitted that the assessee, being a statutory body, experiences frequent changes in the post of Secretary, which also contributed to the delay. She further submitted that the assessee came to know about the passing of the order of the Ld. CIT(A) only on 23.06.2025, upon receipt of a recovery notice from the Revenue. Thereafter, the assessee had to obtain administrative sanction for release of funds towards payment of appeal filing fees, and after obtaining such sanction and making payment of the requisite fees, the appeals were filed before this Tribunal. Accordingly, she prayed that the delay be condoned and the appeals be admitted for adjudication on merits. In support of her submissions, the Ld. AR also placed reliance on the judgment of the Hon’ble Punjab and Haryana High Court in the case of Market Committee, Babain vs. Maya Ram, CR-256 of 2019 (O&M), dated

21.11.2022.

4. Per contra, the Learned Departmental Representative (“Ld. DR”) strongly objected to the condonation of delay and submitted that the delay of 297 days is inordinate and not a minor delay. He submitted that the assessee is a statutory body and, therefore, regular meetings on legal and administrative matters are expected to be conducted. Even in the event of change of Secretary, charge is normally handed over to another officer, and such routine administrative changes cannot justify prolonged inaction. He also submitted that the contention of the assessee that it came to know about the appellate order only upon receipt of recovery notice on 23.06.2025 is not acceptable. He submitted that the contention of the assessee, regarding not receipt of any communication from Ld. CIT(A), cannot be accepted without any supporting evidences. In this regard, he invited our attention to para no. 5.1 of the order of the Ld. CIT(A) in ITA No. 1199/HYD/2025, wherein in response to the first notice issued by the Ld. CIT(A) dated 02.03.2024, the assessee had sought an adjournment vide its letter dated 12.03.2024. On the basis of this fact, he argued that it clearly establishes that the notices issued by the Ld. CIT(A) were duly communicated to the assessee. The Ld. DR also submitted that the explanation that staff were engaged in seasonal agricultural produce distribution activities is who