BHUVANA ANAND,CHENNAI vs. DCIT,CPC, DANGALORE

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ITA 429/CHNY/2021Status: DisposedITAT Chennai29 March 2022AY 2018-192 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order, restoring the appeal to the CIT(A)'s file. The CIT(A) was directed to consider the condonation of delay leniently and then adjudicate the appeal on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed on technical grounds for a 7-day delay and for not filing a copy of the Section 143(1) intimation. The assessee contended there was a reasonable cause for the delay and that the document was filed.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal on technical grounds without considering the merits of the case and the reasons for the delay.

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, ‘B’ BENCH, CHENNAI

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

For Appellant: Shri R. Venkata Raman (CA) – Ld. AR, Shri G. Johnson (Addl. CIT) – Ld. DR
For Respondent: Shri G. Johnson (Addl. CIT) – Ld. DR

आयकर अपील सं./ (िनधाCरण वषC / Assessment Year: 2018-19) Bhuvana Anand DCIT बनाम/ 14 (Old No.20A), Sambasivan Street, Centralized Processing Center, Vs. T. Nagar, Chennai – 600 017. Bangalore. �थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AIIPB-2752-L (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� की ओरसे/ Appellant by : Shri R. Venkata Raman (CA) – Ld. AR ��थ� की ओरसे/Respondent by : Shri G. Johnson (Addl. CIT) – Ld. DR सुनवाई की तारीख/ : 29-03-2022 Date of Hearing घोषणा की तारीख / : 29-03-2022 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) [in short ‘CIT(A)] dated 30-08-2021 in the matter of intimation issued u/s 143(1) issued by CPC, Bangalore on 29.04.2019.

2.

The Ld. AR drew our attention to the impugned order and submitted that the Ld. CIT(A) dismissed the appeal on technical grounds for want of condonation of delay of 7 days as well as in view of the 2 - observation that copy of order passed u/s 143(1) was not filed by the assessee. The Ld. AR submitted that there was reasonable cause for late filing of the appeal. The Ld. AR also submitted that the copy of order passed u/s 143(1) was duly filed by the assessee which is evident from the screenshot taken from the e-filing portal of the Income Tax Department. The Ld. Sr. DR submitted that the assessee did not mention the fact of late filing of appeal in Form No.35.

3.

We find that against intimation issued u/s 143(1) by CPC, Bangalore, the assessee preferred further appeal to Ld. CIT(A) wherein the appeal has been dismissed on technical grounds as narrated in para- 2 above. Keeping in view the principles of natural justices, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) to consider the matter of condonation of delay leniently and thereafter, adjudicate the appeal on merits by way of speaking order. The assessee, in turn, is directed to substantiate its case failing which Ld. CIT(A) shall be at liberty to dispose-off the appeal on the basis of material on record.

4.

The appeal stands allowed for statistical purposes. Order pronounced on 29th March, 2022.

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