Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “A” BENCH, CHENNAI
Before: HON’BLE SHRI S.S. VISWANETHRA RAVI, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(िनधा)रण वष) / Assessment Year: 2009-10) M/s. Unique Receivable Management DCIT बनाम Private Ltd. Corporate Circle-3(1) 827, Dhun Building, Anna Salai, Chennai. / Vs. Chennai-600 002. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCC-8603-K (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri R. Vijayaraghavan (Advocate) - Ld.AR � थ�कीओरसे/Respondent by : Shri R.Raghupathy (Addl.CIT) - Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 18-12-2024 घोषणा की तारीख /Date of Pronouncement : 31-12-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2009-10 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 09-08- 2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143 r.w.s. 254 of the Act on 24-03-2024. Upon perusal of impugned order, it could be seen that the appeal has not been admitted by first appellate authority for want of condonation of 15 days. The Ld. AR furnished an affidavit from the director of the assessee-company wherein it has been stated that minor delay happened due to adverse medical conditions being faced by him. Under these circumstances, a prayer has been made to restore the appeal back to the file of Ld. CIT(A) which has been opposed by Ld. Sr. DR.
We are of the opinion that the minor delay of 15 days could have been condoned. Nevertheless, we condone the same and direct Ld. CIT(A) to re-adjudicate the appeal on merits. The assessee is directed to substantiate its case forthwith. 3 The appeal stand allowed for statistical purposes.