Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL
आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-7, Chennai in order dated 16.01.2020. The assessment was framed by the Income Tax Officer, Non-Corporate Ward 7(5), Chennai for the assessment year 2014-15 u/s.143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated 17.07.2019
2 2. At the outset, it is noticed that the appeal filed by assessee is barred by limitation by 274 days. The appellate order was received by the assessee as per Form No.36 on 30.01.2020, the appeal before Tribunal was filed only on 29.12.2020. We noted that this period of delay comes within the lockdown imposed by Government of India due to Covid-19 pandemic and subsequently the Hon’ble Supreme Court in Miscellaneous Application No.665 of 2021 vide order dated 23.03.2020 has given directions that the delay are to be condoned during this period 15.03.2020 to 14.03.2021 and they have condoned the delay up to 28.02.2022 in Miscellaneous Application No.21 of 2022 vide order dated 10.01.2022. Respectfully following the same, we feel that the delay needs to be condoned. Hence, we condone the delay and admit the appeal.
The following two issues are raised by the assessee in its grounds of appeal i.e., i) Disallowance of registration charges of Rs.10,23,990/- and ii) Disallowance of service tax paid amounting to Rs.3,58,551/-.
4. At the outset, it is noticed that the CIT(A) on merits has not decided the issue by stating that the assessee failed to file any documentary evidence to back up the claims made in regard to 3 above two disallowances. We noted that the CIT(A) just dismissed the issues of assessee by observing as under:- “5.4 On merits, I do not find any substance in the appellant’s arguments against the AO’s actions. No documentary evidences to back up the claims were made. Therefore, even on merits, the case cannot be decided in appellant’s favour.”
4.1 As the CIT(A) has not passed a speaking order on the above two disallowances, we set aside the order of CIT(A) and remand the matter back to his file for fresh consideration and for passing a speaking order after allowing reasonable opportunity of being heard to the assessee. The assessee is also directed to file relevant evidences as and when called for, by the CIT(A).
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 15th June, 2022 at Chennai.