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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: HON’BLE SHRI V. DURGA RAO & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The grievance of the assessee in both the captioned appeal is same i.e., dismissal of appeals by first appellate authority for want of condonation of delay. The Ld. AR pleaded for another opportunity of hearing which has been opposed by revenue. 2. Upon perusal of case records, it could be seen that the assessments, in both the years, have been framed u/s 144 of the Act. Upon further appeal, first appellate authority dismissed the appeals in & 230/Chny/2023 - 2 - limine on the ground that no condonation petition was filed by the assessee.
The Ld. AR has submitted that initially the appeals were filed manually. However, as per revised rules, the appeals were e-filed. As per Ld. AR, the manual appeal for AY 2013-14 was filed on 28.04.2016 which is within time. It was also submitted that the appeal was e-filed on 13.06.2016 which is also within time considering CBDT Circular No.20/2016 dated 26.05.2016. However the appeal for AY 2012-13 was field with a delay which may be considered sympathetically.
Considering the fact of the case, we deem it fit to restore both the appeals to the file of first appellate authority to reconsider condonation of delay in the light of facts submitted before us and if found acceptable, adjudicate the appeals on merits. The assessee is directed to substantiate its case.
Both the appeals stand allowed for statistical purposes. Order pronounced in the open Court on 30th March, 2023.