UNIQUE RECEIVABLE MANAGEMENT PVT. LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-3(1), CHENNAI

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ITA 2571/CHNY/2024Status: DisposedITAT Chennai31 December 2024AY 2009-10Bench: HON’BLE SHRI S.S. VISWANETHRA RAVI, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the minor delay of 15 days and directed the CIT(A) to re-adjudicate the appeal on its merits. The assessee was instructed to substantiate its case promptly.

What were the facts?

The assessee's appeal before the CIT(A) was not admitted due to a 15-day delay. The delay was attributed to the director's adverse medical conditions, and the assessee requested the appeal be restored.

What were the issues?

The primary issue was whether the delay in filing the appeal before the CIT(A) should be condoned to allow for a decision on the merits of the case.

Which sections of the Income-tax Act were involved?

Section 143,Section 254

AI-generated summary — verify with the full judgment below

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)

1.

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.

2.

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.

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