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Income Tax Appellate Tribunal, ‘D’ (SMC
Before: SHRI MAHAVIR SINGH
आयकर अपील सं./ITA No.: 564/CHNY/2020 िनधा�रण वष� /Assessment Year: 2016-17 M/s. Plaza Maintenance and The Income Tax Officer, Services Ltd., v. Corporate Ward -5(2), No.769, Spencer Plaza, Anna Salai, Chennai -34. Chennai – 600 002. PAN : AABCP 4623N (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : Shri K. Balasubramanian, Advocate ��यथ� क� ओर से/Respondent by : Shri B. Sajive, JCIT सुनवाई क� तार�ख/Date of Hearing : 09.11.2021 घोषणा क� तार�ख/Date of Pronouncement : 09.11.2021 आदेश /O R D E R This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-3, Chennai, in vide order dated 31.01.2020. The Assessment was framed by ITO, Non Corporate Ward- 5(2), Chennai for the assessment year 2016-17 vide order dated 11.10.2018 U/s 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’).
At the outset, the ld. counsel for the assessee stated that the CIT(A) has erred in dismissing the appeal as time barred and beyond limitation and not allowed any time to file condonation petition. The 2 ld.counsel stated that the delay was of 131 days before CIT(A) and assessee should have been allowed to file condonation petition. When these facts were confronted to ld. senior Department Representative, he fairly agreed that matter can go back to the file of CIT(A) first on adjudication of condonation petition in case assessee files condonation petition and subsequently to decide the issue on merits.
After hearing the rival contentions, I’m in agreement with arguments of ld. counsel that the assessee should be allowed one more opportunity to file condonation application before CIT(A) and accordingly, CIT(A) will decide first on condonation and in case, he condones the delay then on merits. In term of the above, the order of CIT(A) is set aside and matter remanded back to his file for fresh consideration.
In the result, the appeal of the assessee is allowed for statistical purpose.