THE SALEM DISTRICT CRICKET ASSOCIATION,SALEM vs. DCIT, CPC, BANGALORE

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ITA 740/CHNY/2022Status: DisposedITAT Chennai26 September 2022AY 2016-20172 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay, considering the Covid-19 pandemic and the principle of natural justice. However, this was subject to the assessee paying a cost of Rs. 10,000/-.

What were the facts?

The assessee's appeal was dismissed by the first appellate authority for a delay of 433 days. The assessee sought condonation of the delay, attributing part of it to the Covid-19 lockdown.

What were the issues?

Whether the delay in filing the appeal should be condoned due to the Covid-19 pandemic and if the appeal should be adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGHAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

अपीलाथ�कीओरसे/ Appellant by : Shri S. Sridhar (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Shri AR V Sreenivasan (Addl. CIT) –Ld. DR सुनवाईकीतारीख/Date of Hearing : 26-09-2022 घोषणाकीतारीख /Date of Pronouncement : 26-09-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

At the time of hearing, it transpires that the appeal of the assessee has been dismissed by learned first appellate authority vide order dated 05.08.2022 for want of condonation of delay of 433 days since the assessee could not establish sufficient cause for late filing of the appeal. The return of income as filed by the assessee was processed u/s 143(1) which was rectified vide order dated 23.11.2019.

ITA No.740/Chny/2022 - 2 - This intimation was in further challenge before Ld. First appellate authority.

2.

The Ld. AR submitted that part of delay was attributable to lockdown situation arising out of Covid-19 Pandemic and accordingly, Ld. AR pleaded for condonation of delay which has been opposed by Ld. Sr. DR.

3.

Considering the fact that part of delay was attributable to lockdown situation arising out of Covid-19 Pandemic and considering the principle of natural justice, the bench formed an opinion that the delay was to be condoned. However, this concession would be subject to payment of cost of Rs.10,000/-. The same shall be paid by the assessee within one month from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned first appellate authority who shall proceed to adjudicate the issues on merits.

4.

The appeal stands allowed for statistical purposes Order pronounced on 26th September, 2022.

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