ALTIUS SECURITIES TRADING PVT. LTD.,CHENNAI vs. DCIT, CC - 1 91), CHENNAI

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ITA 419/CHNY/2020Status: DisposedITAT Chennai03 August 2022AY 2008-093 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee should be given an opportunity to file a condonation petition before the CIT(A). The CIT(A) is to first decide on the condonation and then, if admitted, adjudicate the appeal on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of over one month without a condonation petition. The CIT(A) dismissed the appeal as un-admitted without providing an opportunity to file the condonation petition.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal as un-admitted without providing an opportunity to file a condonation petition for the delay in filing the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 156,Section 246A,Section 249(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL

Hearing: 03.08.2022Pronounced: 03.08.2022

आदेश /O R D E R

PER MAHAVIR SINGH, VICE PRESIDENT:

1.

This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-1, Chennai in dated 13.12.2019. The assessment was framed by the DCIT, Company Circle – 1(1), Chennai for the 2008-09 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated 26.11.2010.

2.

At the outset, it is noticed that the appeal decided by CIT(A) is ex-parte and the appeal was dismissed as un-admitted due to the fact that the assessee has not filed condonation petition. The CIT(A) observed as under:- “Condonation of Delay: The assessment order u/s.143(3) of the Act for the A.Y. 2008-09 was dated 26/11/2010. The Notice of demand u/s.156 of the Act was dated 26/11/2010. As per section 249(2), the appeal should be presented within 30 days of service of notice of demand relating to the assessment. The appellant filed Form No.35 along with Statement of Facts and Grounds of Appeal on 31/1/2011. Hence, there has been a delay of more than one month in filing the appeal before the CIT(A) u/s.246A of the Act. It was noticed that the appellant has not filed a petition for condonation of delay. Hence, the appeal is treated as invalid.”

It seems that the delay was of one month or so and the assessee was not allowed opportunity to file condonation petition before CIT(A). When these facts were confronted to ld. Senior DR, he could not controvert the same. None is present from assessee’s side despite service of notice.

3.

After hearing ld. Senior DR and going through the facts of the case, we are of the view that the assessee should be allowed one more opportunity to file condonation petition before CIT(A) and CIT(A) will first decide on the issue of condonation of delay and in case he admits the appeal, he will adjudicate the issue on merits also. Therefore, the issue is set aside to the file of the CIT(A) and the appeal of the assessee is allowed for statistical purposes.

4.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 3rd August, 2022 at Chennai.

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