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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGH & SHRI MANJUNATHA.G
आदेश /O R D E R
PER MAHAVIR SINGH, VICE PRESIDENT:
These appeals by the assessees are arising out of different orders of the Commissioner of Income Tax (Appeals)-18, Chennai in & 394/18-19, ITA No.394/18-19, ITA Nos.399, 397 & 398/18-19 & ITA No.391/18-19 dated 30.09.2019 & 09.10.2019. The assessment orders were framed by the Assistant Commissioner of Income Tax, Central Circle 1(2), Chennai for the assessment years 2015-16 to 2017-18, u/s.144 r.w.s.153A r.w.s.153C of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide orders dated 28.12.2018 & 31.12.2018. Since the issue is common in all these
At the outset, it is also noticed that the appeal filed by the assessee in is barred by limitation by 91 days. The order of CIT(A) dated 30.09.2019 was received by assessees on 07.03.2020 as per Form 36. The appeal has to be filed on or before 06.05.2020 but was filed only on 05.08.2020. The ld. AR for the assessees stated that the delay was due to Covid-19 pandemic and nationwide lockdown imposed by the Central Government from 25.03.2020. We noted that the Hon’ble Supreme Court in Miscellaneous Application No.665 of 2021 vide order dated 23.03.2020 has given directions that the delay are to be condoned during this period 15.03.2020 to 14.03.2021 and they have condoned the delay up to 28.02.2022 in Miscellaneous Application No.21 of 2022 vide order dated 10.01.2022. In term of the directions of Hon’ble Supreme Court, we condone the delay in filing of this appeal by assessee and admit the appeal for adjudication.
It is also noticed that the appeal filed by the assessee in 9 days. The order of CIT(A) dated 30.09.2019 was received by assessee on 15.10.2019
4 to 3421 & 3430/CHNY/2019, ITA Nos.61 to 63 & 718/CHNY/2020 as per Form 36. The appeal has to be filed on or before 14.12.2019 but was filed only on 23.12.2019. At the time of hearing, the ld.counsel for the assessee explained the reason that the delay is entirely attributable to the arrest of the assessee. To this, the ld.DR has not seriously objected. As the delay is small, just 9 days and the cause seems reasonable, which was not contested by Revenue, we condone the delay and admit the appeal.
At the outset the ld.counsel for the assessee stated that preliminary ground in all these eight appeals is that no effective and adequate opportunity of being heard was granted by the CIT(A)/AO and it is in violation of principles of natural justice. The ld.counsel stated that Shri A.Madhava Rao, Shri Polisetty Venkata Srinivasa Rao and Shri Tallam Uma Sankar Gupta were imprisoned by CBI during the hearings before AO and this added to the non- appearance and non-production of documents and explanation. For this, the ld.counsel has submitted the copies of arrest memos, bail orders and retraction statement filed by the Prison Officer. The ld.counsel further submitted that the above three individuals were released on bail on 22.04.2019, however, they were continuously summoned by various agencies and were also under substantial stress and strain as a result of being under arrest for long periods
5 to 3421 & 3430/CHNY/2019, ITA Nos.61 to 63 & 718/CHNY/2020 and hence, they were unable to make proper representation during the hearing before CIT(A). He, therefore submitted that the order of AO as well as the CIT(A) are ex-parte. Since the assessee has not filed any evidence/documents, there was no cross examination. Hence, he requested the Bench to provide one more opportunity to the assessees and remit all these appeals back to the AO for fresh examination.
When this was pointed out to ld.CIT-DR, he objected remitting of appeals back to AO but could not controvert the above fact situation.
After hearing rival contentions and going through the entirety of facts, we deem it fit to remit the issues back to the Assessing Officer for a fresh examination. The assessee shall place all the materials in its support before the AO and comply to the AO’s requirements as per law. The AO is free to conduct appropriate enquiry as deemed fit without any inference of the observation of the CIT(A) but he shall furnish adequate opportunity to the assessees of being heard, on the material etc., to be used against it and decide the matter in accordance with law. Accordingly, the 6 to 3421 & 3430/CHNY/2019, ITA Nos.61 to 63 & 718/CHNY/2020 orders of the CIT(A) and of that of the AO are set aside and the issue is remitted back to the file of the AO for fresh adjudication.
In the result, the appeals filed by the assessees are allowed for statistical purposes.
Order pronounced in the open court on 21st December, 2023 at Chennai.