PERILOVANPATTI HINDU NADARS(MADRAS) URAVINMURAI,CHENNAI vs. ITO, EXEMPTIONS WARD 3 CHENNAI, CHENNAI

These three appeals filed by the assessee are directed against separate but identical order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi, dated 11.07.2023 for the assessment years 2013-14 and 2014-15 and dated 13.07.2023 for the assessment year 2017-18.

Brief facts of the case are that the assessee is a public charitable society duly registered under section 12AA of the Income Tax Act, 1961 [“Act” in short] and filed its return of income on 03.02.2014 for the assessment year 2013-14 declaring total income of ₹.44,49,572/- and the income returned has been admitted as NIL. The assessee seems to have offered ₹.36,35,550/- as income from business and an amount of ₹.8,14,022/- as income from other sources. The case was selected for scrutiny under CASS and notice under section 143(2) of the Act was issued on 23.09.2014. Notice under section 142(1) of the Act was issued on 24.07.2015. After considering the submissions of the assessee, the Assessing Officer has completed the assessment under section 143(3) of the Act dated 29.02.2016 assessing total taxable income at ₹.44,78,452/- by treating the assessee as AOP for the assessment year 2013-14.

Similarly, the Assessing Officer assessed the total taxable income of the assessee at ₹.36,87,013/- for the assessment year 2014-15 and ₹.71,99,861/- for the assessment year 2017-18 by treating the assessee as AOP.

The assessee carried the matter in appeal before the ld. CIT(A) with a delay of 431 days, 145 days and 39 days in filing the appeal for the assessment years 2013-14, 2014-15 and 2017-18 respectively. However, while filing appeal before the ld. CIT(A) in Form No. 35, the assessee did not submit formal condonation petition seeking condonation of delay along with affidavit and documentary evidence in support of reasons stated at Column No. 15 of Form No. 35. Accordingly, the ld. CIT(A) dismissed in limine all the appeals filed by the assessee.

On being aggrieved, the assessee is in appeal before the Tribunal. When these appeals were taken up for hearing, none appeared on behalf of the assessee. Hence, we proceed to decide the appeals on merits after hearing the ld. DR.

We have heard the ld. DR, perused the materials available on record and gone through the orders of authorities below. Against the addition/disallowances made by the Assessing Officer, the assessee filed appeals before the ld. CIT(A) with a delay of 431 days, 145 days and 39 days in filing the appeal for the assessment years 2013-14, 2014-15 and 2017-18 respectively. However, while filing appeal before the ld. CIT(A) in Form No. 35, the assessee did not submit formal condonation petition seeking condonation of delay along with affidavit and documentary evidence in support of reasons stated at Column No. 15 of Form No. 35. Therefore, the ld. CIT(A) dismissed in limine all the appeals filed by the assessee. Under the above facts and circumstances, we direct the assessee to file fresh condonation petition for condonation of delay along with affidavit before the ld. CIT(A) and the ld. CIT(A) shall consider the same and pass orders in accordance with law.

In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 17th October, 2023 at Chennai.