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

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.

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.

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.

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