M/S. FIRE AND SECURITY ASSOCIATION OF INDIA,CHENNAI vs. ITO (EXEMPTIONS), WARD-4, CHENNAI

This appeal by the assessee is arising out of the order of Learned Commissioner of Income Tax (Appeals)-10, Chennai in dated 31.07.2019 for the assessment year 2015-16. The assessment was framed by the Income Tax Officer (Exemptions), Ward 4, Chennai for the assessment year 2015-16 u/s. 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’) vide order dated 27.12.2017.

At the time of hearing, it is noticed that the appeal is barred by limitation by 9 days and the assessee has filed affidavit for condonation of delay stating that the order of CIT(A) dated 31.07.2019 was received by assessee company on 10.08.2019 and the appeal was to be filed on or before 09.10.2019 but actually filed on 18.10.2019 with a delay of 9 days. It is stated that the accountant of assessee’s company Shri Logesh, who is looking after the company’s income tax matter and maintaining the records of appeal matters has misplaced the order with some other old documents. Subsequently, while rearranging the documents the order was traced and sent to the counsel for filing appeal. Later, the appeal has been prepared and filed with a delay of 9 days. The assessee stated that the delay is neither willful nor wanton but only due to misplacing of order by the accountant of the assessee company. When this was confronted to ld. Senior DR, he has not objected for condonation of delay. Hence, we condone the delay and admit the appeal.

At the outset, the ld.counsel for the assessee stated the CIT(A) dismissed the appeal ex-parte and even on merits, he has just made a passing reference and not discussed how the assessee is not entitled for claim of exemption u/s.11 of the Act and how assessee has contravened the provision of section 13(3) of the Act. The ld.counsel

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