AMUTHASURABI EDUCATIONAL TRUST,NAMAKKAL vs. ACIT, EXEMPTIONS,, COIMBATORE

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ITA 2493/CHNY/2024Status: DisposedITAT Chennai12 December 2024AY 2020-212 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the appeal was filed within the prescribed time and the CIT(A) had erred in noting the correct facts. Therefore, the impugned order was set aside.

What were the facts?

The assessee filed an appeal against an intimation issued by CPC under section 143(1). The CIT(A) noted a significant delay in filing the appeal, which the assessee contested.

What were the issues?

Whether the appeal filed before the CIT(A) was within the time limit, and if the CIT(A) correctly appreciated the facts regarding the delay.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, B BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HONBLE SHRI MANU KUMAR GIRI, JM

(िनधा:रणवष: / Assessment Year: 2020-21) Amuthasurabi Educational Trust ACIT Exemptions बनाम/ 5/120, NGGO Colony, Coimbatore. Vs. Mudalaipatti Post, Namakkal-637 002. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AABTA-2306-A (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri T.S. Lakshmi Venkatraman (FCA) - Ld.AR � थ�कीओरसे/Respondent by : Ms.C. Vatchala (CIT) - Ld. DR सुनवाई की तारीख/Date of Hearing : 12-12-2024 घोषणा की तारीख /Date of Pronouncement : 12-12-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2020-21 arises out of the order of learned Addl. /Joint Commissioner of Income Tax (Appeals)-2, Chandigarh [CIT(A)] dated 28-06-2024 in the matter of an intimation issued by CPC u/s 143(1) of the Act on 29-12-2023 raising certain demand against the assessee. The registry has noted delay of 28 days in the appeal which stands condoned and we proceed with disposal of the appeal.

2.

The Ld. AR, at the outset, drew attention to Form No.35 and stated that Ld. CIT(A) erred in noting that there was delay of 415 days in filing of the appeal. The Ld. AR stated that the impugned order has merely been copied from first appellate order for AY 2021-22. The Ld. CIT-DR could not controvert the aforesaid fact.

3.

Upon perusal, it could be seen that intimation u/s 143(1) has been issued on 29-12-2023. The first appeal Form No.35 has been filed by the assessee on 29-01-2024. It is quite clear that the appeal has been filed within time and Ld. CIT(A) has erred in noting the correct facts. Considering the same, we set aside the impugned order and remit the appeal back to the file of Ld. CIT(A) for de-novo adjudication in the light of correct facts.

4.

The appeal stand allowed for statistical purposes. Order pronounced in open court on 12th December, 2024.

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