GUINDY MACHINE TOOLS LTD,CHENNAI vs. ACIT CORPORATE CIRCLE-2(1), CHENNAI

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ITA 802/CHNY/2023Status: DisposedITAT Chennai28 August 2023AY 2013-142 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. The appeal was restored back to the file of the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay. The assessee sought condonation of the delay, citing the COVID-19 pandemic and lack of awareness of appeal proceedings.

What were the issues?

Whether the delay in filing the appeal should be condoned, and if so, the appeal should be adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, CHENNAI

Before: HON’BLE SHRI V. DURGA RAO, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 31-03-2021 in the matter of an assessment framed by Ld. AO u/s 143(3) on 27-03-2016. The only prayer of Ld. AR is to restore the appeal back to the file of Ld. CIT(A) since the same is an ex-parte order.

2.

The Registry has noted delay of 771 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition. It has been submitted that substantial delay fall within the exclusion period due to Covide-19 Pandemic as per the decision of Hon’ble Supreme Court in SM(C) No.3 of 2020 dated 23-03- 2020. For the remaining period, it has been submitted that the appeal could not be filed since the assessee was not aware of the appeal proceedings. Though Ld. DR opposed condonation, however, keeping in view the pleadings and considering the above stated facts, the bench formed an opinion that the delay was to be condoned and accordingly, we proceed for adjudication of appeal on merits.

3.

Accepting the plea of Ld. AR, the appeal is restored back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to substantiate its case and file the requisite documents forthwith.

4.

The appeal stand allowed for statistical purposes. Order pronounced on 28th August, 2023. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद /JUDICIAL MEMBER लेखासद / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 28-08-2023 DS आदेशकीXितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. !"थ"/Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडBफाईल/GF

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