M/S.VISWAAS FILMS PVT LTD,CHENNAI vs. DCIT, INTERNATIONAL TAXATION 2(2), CHENNAI

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 16, Chennai, dated 11.08.2020 relevant to the assessment year 2010-11.

When the appeal was taken up for hearing, the ld. Counsel for the assessee has submitted that without condoning the delay in filing appeal before the ld. CIT(A) despite filing an affidavit explaining the cause for the delay, ld. CIT(A) passed order on merits, is bad in law and prayed that the matter may be remitted back to the file of the ld. CIT(A) for fresh adjudication after condoning the delay in filing the appeal.

On the other hand, the ld. DR supported the order passed by the ld. CIT(A).

We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. In this case, on perusal of the appellate order, the ld. CIT(A) has noted that the Assessing Officer has passed order under section 201(1) & 201(1A) of the Income Tax Act, 1961 [“Act” in short] dated 31.03.2017, which was served on the assessee on 24.04.2017. However, the assessee filed the appeal on 04.10.2017, which was beyond the statutory time limit of 30 days in filing the appeal. Before the ld. CIT(A), the assessee has also filed an affidavit explaining the reasons for the delay in filing the appeal. However, the ld. CIT(A) has not condoned the delay in filing the appeal and proceeded to decide the appeal and on merits. Under the above facts and circumstances, we are of the considered opinion that without condoning the delay in filing appeal before the ld. CIT(A) despite filing an affidavit explaining the reasons for the delay in filing the appeal, ld. CIT(A) passed order on merits is not correct. Accordingly, we remit the matter back to the file of the ld. CIT(A) to reconsider the affidavit filed for condonation of delay in filing the appeal first and thereafter decide the matter on merits in accordance with law by affording an opportunity of being heard to the assessee.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 12th April, 2022 at Chennai.