SUCRAM PHARMACEUTICALS PRIVATE LTD,CHENNAI vs. ITO, CHENNAI
आयकर अपीलीय अिधकरण “ए” ायपीठ चेई म।
IN THE INCOME TAX APPELLATE TRIBUNAL
“A” BENCH, CHENNAI
माननीय ी एबी टी. वक , ाियक सद" एवं
माननीय ी मनोज कुमार अ'वाल ,लेखा सद" के सम)।
BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपील सं./ ITA No.1325/Chny/2024
(िनधा*रण वष* / Assessment Year: 2014-15)
M/s. Sucram Pharmaceuticals Pvt. Ltd.
H-37-J, 2nd floor, Manthoppu Colony,
Ashok Nagar, Chennai-600 083. बनाम/
Vs.
ITO
Non-Corporate Ward-6(4),
Chennai.
थायीलेखासं./जीआइआरसं./PAN/TAN No. AAKCS-2196-J
(अपीलाथ/Appellant)
:
( थ / Respondent)
अपीलाथकीओरसे/ Appellant by :
Ms. Lekha (CA) – Ld. AR
थकीओरसे/Respondent by :
Smt. D. Babitha (JCIT) -Ld. Sr. DR
सुनवाईकीतारीख/Date of Hearing
:
22-01-2025
घोषणाकीतारीख /Date of Pronouncement
:
03-02-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of the order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Chennai [CIT(A)] dated 03-03-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 25-11-2016. The registry has noted delay of one day in the appeal which stands condoned. The assessee is aggrieved by confirmation of certain additions / disallowances. 2. Upon perusal of impugned order, it could be seen that the appeal was not admitted by Ld. CIT(A) for want of condonation of delay of 720
days. The Ld. AR has placed on record death certificate of its counsel
Shri N. Devanathan and stated that the email-id of counsel was mentioned in Form
No.35. Consequently, the appeal went unrepresented. The Ld. AR pleaded for disposal of appeal on merits which has been opposed by Ld. Sr. DR.
3. The Hon’ble Supreme Court in the case of N. Balakrishnan vs.
M.Krishnamurthy (7 SCC 123) held that condonation of delay is matter of discretion of the court. The delay of very long range could be condoned if the explanation is satisfactory. The primary objective is to adjudicate the dispute between the parties and to advocate substantial justice. The rules of limitation are not meant to destroy the rights of the parties. They are meant to see that the parties do not resort to dilatory tactics but to seek the remedy promptly. The object of providing legal remedy is to repair the damage caused by the reason of legal injury.
Keeping these principles in mind, we condone the delay before first appellate authority and direct Ld. CIT(A) to adjudicate the appeal on merits. The same shall come at a cost of Rs.5,000/- which shall be deposited by the assessee within 30 days 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 Ld. CIT(A) who shall proceed for de novo adjudication on merits. The assessee is directed to substantiate its case forthwith.
3. The appeal stand allowed for statistical purposes.
Order pronounced on 3rd February, 2025 (ABY T. VARKEY) (MANOJ KUMAR AGGARWAL)
ाियक सद" /JUDICIAL MEMBER लेखा सद" / ACCOUNTANT MEMBER
चे1ई Chennai; िदनांक Dated : 03-02-2025
DS
आदेशकीJितिलिपअ'ेिषत/Copy of the Order forwarded to :
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकरआयु:/CIT Chennai.
4. िवभागीय ितिनिध/DR
5. गाड?फाईल/GF