TENOVA INDIA PRIVATE LIMITED, (FORMERLY KNOWN AS M/SDELKOT TEHNIK INDIA P. LTD.),BANGALORE vs. ACIT, CHENNAI

is an appeal filed by the assessee against the Order of Dispute Resolution Panel-2, Bengaluru, in File No.177/DRP-2- BNG/2016-17 dated 23.11.2016 for the AY 2012-13.

Shri Ashish Tripati, JCIT represented on behalf of the Revenue and Shri N.K.Srinivas Bharath, CA, represented on behalf of the assessee.

It was submitted by the Ld.AR that there was a three day delay in filing the application before the Dispute Resolution Panel (in short “DRP”) on account of a communication gap between the assessee and its branch Office who had received the order. The Ld.AR placed before us a copy of the condonation of delay application and Affidavit filed before the DPR. It was a submission that the delay may be condoned and DRP may be directed to dispose assessee’s application on merits.

In reply, the Ld.DR submitted that the delay should not be condoned.

We have considered the rival submissions and we have also perused the Affidavit filed in respect of the condonation of delay before the DRP. It is noticed that the delay is of three days and the assessee has also given the reasons for the delay in detail and the delay is on account of a technical defect. In these circumstances, we are of the opinion that the delay in filing of the application before the DPR is liable to be condoned and we do so. In these circumstances, the delay in filing of the application before the DRP stands condoned and the issues in these appeal are restored to the file of the DRP to adjudicate on the application on merits.

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