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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL
आयकरअपीलसं./ITA No.: 904/CHNY/2020 Kinchitkaram Dharma The CIT (Exemptions), Samasthapanam, vs. Chennai – 34. No.6, Bheenasena Garden Street, Mylapore, Chennai – 600 004. PAN: AADTK 7216R (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : Shri D. Anand, Advocate ��यथ� क� ओर से/Respondent by : Shri Guru Bashyam, CIT सुनवाई क� तार�ख/Date of Hearing : 28.09.2022 घोषणा क� तार�ख/Date of Pronouncement : 28.09.2022 आदेश /O R D E R
PER MAHAVIR SINGH, VICE PRESIDENT:
This appeal by the assessee is arising out of the order u/s.12AA(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter the ‘Act’) rejecting rectification application for registration u/s.12AA of the Act vide order dated 09.09.2019.
At the outset it is noticed that this appeal is barred by limitation by 364 days. The facts are that the order of CIT(Exemptions) is dated
2 09.09.2019 and assessee in Form No.36 has noted the date of communication of the assessee as 09.09.2019. The appeal was filed before Tribunal on 06.11.2020 and thereby there is a delay in filing of appeal by 364 days. The ld.counsel for the assessee stated that the order of CIT(Exemptions) was sent by the Department through e-mail on the same date and this, the assessee was not aware even the e- mail address furnished for correspondence purpose was that of the ex- employee of the trust, who demitted office on 17.05.2019 and therefore the assessee was not aware of the proceedings taken against him. He stated that when a physical notice was received u/s.143(2) dated 28.09.2020, he immediately checked the portal of Income-tax Department and came to know about the order passed by CIT(Exemption) dated 09.09.2019. Then the assessee got the papers ready and filed appeal before the Tribunal only on 06.11.2020 with condonation of delay application. Therefore, according to ld.counsel, the cause is reasonable and even 8 months are falling under the exempted period by the Hon’ble Supreme Court in view of Covid-19 pandemic, which was started from 25.03.2020. Hence, practically there is a delay of almost 80 days. Going by the reasons, we are of the view that the assessee has reasonable cause and we accordingly condone the delay and admit the appeal.
The ld.counsel for the assessee drew our attention to the order passed by CIT(Exemption) which is ex-parte and none of the documents or on merits, the document submitted along with Form No.10A was considered. On this, the ld.Senior DR could not state anything.
After hearing both the sides and going through the facts, we set aside the order of CIT(Exemptions) and remand the matter back to him for fresh adjudication with a direction that he will allow reasonable opportunity of being heard to the assessee and will decide the issues according to law.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 28th September, 2022 at Chennai.