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

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ITA 584/CHNY/2020Status: DisposedITAT Chennai02 December 2021AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had dismissed the appeal without providing an opportunity to the assessee to explain the delay. Therefore, the matter was remanded back to the CIT(A) for adjudication on merits after considering the delay.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) as being filed beyond the due date. The assessee contended that they were not given an opportunity to rectify defects or file a condonation petition for a one-day delay.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal as belated without providing an opportunity to the assessee to file a condonation petition for a one-day delay.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI G. MANJUNATHA

Hearing: 02.12.2021Pronounced: 02.12.2021

M/s. Fire and Security Vs The Income Tax Officer Association of India, (Exemption), No.19/1, Kannadasansalai, Ward -4, Behind Natesan Park, T.Nagar, Chennai – 34. Chennai – 600 017. PAN: AAATF 1715F (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : Shri R. Vijayaraghavan, Advocate ��यथ� क� ओर से/Respondent by : Shri G. Johnson, Addl. CIT सुनवाई क� तार�ख/Date of Hearing : 02.12.2021 घोषणा क� तार�ख/Date of Pronouncement : 02.12.2021 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)-10, Chennai in 2011-12, order dated 23.01.2020. The assessment was framed by the ITO (Exemptions), Ward-4, Chennai for the assessment year 2011-12 vide order dated 21.12.2017 u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter the ‘Act’).

2.

The only issue in this appeal of assessee is against the order of CIT(A) dismissing the appeal of assessee as filed beyond due date without providing opportunity to rectify the defects. For this, assessee has raised various grounds, which need not be reproduced.

3.

We have heard rival contentions and gone through the facts and circumstances of the case. We noted that the CIT(A) has dismissed the appeal as belated appeal and barred by limitation by one day, according to him. Now, the grievance of assessee is that the CIT(A) has not allowed opportunity to file condonation petition even if there is a delay of one day. When these facts were confronted to ld. senior Department Representative, he only stated that the matter can be remanded back to the file of the CIT(A). Hence, we remand the matter back to the file of CIT(A) and in case, there is a delay of one day, the assessee will file condonation petition or will explain with evidence that there is no delay. After considering the delay, the CIT(A) will adjudicate the issue on merits. Accordingly, the order of CIT(A) is set aside and appeal of the assessee is allowed for statistical purpose.

4.

In the result, the appeal of the assessee is allowed for statistical purpose.

Order pronounced in the court on 2nd December, 2021 at Chennai.

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