IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &

SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.779 to 783/Mum/2025 (Assessment Year :2014-15 to 2018-19 Redstone Textile Private Vs. Asst. CIT, Central Limited Circle 5(4), Mumbai

4-A, Vikas Centre

104, S.V. Road Near Best Depot Santacruz (W)

Mumbai- 400 056 PAN/GIR No.AAFCR1082H (Appellant) .. (Respondent Assessee by Shri Tarang Mehta Revenue by Smt Sanyogita Nagpal Date of Hearing 01/04/2025 Date of Pronouncement 21/04/2025 / O R D E R आदेश PER BENCH:

The aforesaid appeals have been filed by the assessee against separate impugned order of even date 13/09/2023 passed by CIT(A)-53, Mumbai for the quantum of assessment passed u/s.153C for the A.Y.2014-15, 2015-16, 2016-17, 2017-

18 & 2018-19.

2. The assessee is mainly aggrieved by the exparte order passed by the ld. CIT(A) apart from challenging the impugned orders on merits.

3. At the outset, the appeals filed by the assessee before this Tribunal are delayed by 450 days. In support of the condonation, assessee has filed following reasons:-

“1.In the above-mentioned case, Hon'ble CIT(A) passed an ex-parte order on 13.09.2023. The statutory due date for filing this appeal before your Honor was 12.11.2023. However, the captioned appeal has been filed by the appellant on 04.02 2025 resulting in a delay of 450 days.

2. It is respectfully submitted that the delay was caused due to genuine and unavoidable circumstances, as elaborated hereinbelow for your sympathetic consideration and for the condonation of the delay, so that the appeal may kindly be admitted and the justice due to the appellant is rendered

3. A Search & Seizure action was conducted in the case of Deesan Group on 17.01.2018. During the search at the business premises of M/s. Deesan Texfab Pvt. Ltd. & Others, various documents were found and seized.

4. After that, in accordance with the provisions of section 153C r.w.s. 153A(1)(a) of the Act, a notice u/s 153C was issued on 31.03.2021 and served upon the appellant, requiring the appellant to file the return of income for the captioned assessment year.

5. The appellant had approached Y K Chaturvedi & Co, a tax consultant, to look after the income-tax matters relating to the above proceedings. The consultant assisted the appellant in legal proceedings u/s 153C of the Act and provided support in filing corresponding appeals. Thus, when the assessment order was passed u/s 153C of the Act dated 10.05.2001, the consultant had advised to file an appeal before the Hon’ble CIT(A).

6. Due to inadequate follow-up and communication, the appellant was not made aware of the notices issued during the appellate proceedings, leading to the decision being passed ex-parte by the Han’ble CIT(A). Also, the appellant had not received any hearing notices and order on the mail-id "redstone@rubycotex" referred to in Form 35 debarring the appellant filing appropriate submission during the first appellate proceedings.

7. Recently, the appellant has appointed C B V & Associates LLP on 24.01.2025, a team of professional chartered accountants, to take care of the Income Tax affairs. During a review of the appellant's tax portal, they came across the orders passed by the Hon'ble CITIA) and immediately advised the appellant to file the present appeal to seek remedy against the same.

(An affidavit of the erstwhile consultant, i.e. Yogesh Kumar Chaturvedi, Chartered Accountant and Ketki Mukesh Patel, Director of the company substantiating the above facts is attached as Annexure 1 and 2

8. The appellant humbly submits that the delay of 450 days in filing the appeal was neither intentional nor deliberate and hence the same shall be admitted on the ground of equal and natural justice.

9. The appellant further assures this Hon'ble Tribunal of his commitment to adhere to all procedural requirements and cooperate fully in the proceedings henceforth.

10. In view of the above, it is submitted that the delay in filing the appeal was