AASIFE BIRIYANI PVT. LTD.,CHENNAI vs. ITO, CORPORATE CIRCLE-1(1), CHENNAI

ITA 2460/CHNY/2024Status: DisposedITAT Chennai10 December 2024AY 2018-19Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)5 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, holding that the Rs. 500/- fee was appropriate as the appeal was dismissed on procedural grounds and not merits. The Tribunal also granted one more opportunity for a denovo assessment by the Assessing Officer.

What were the facts?

The assessee's appeal was dismissed by the CIT(Appeals) due to delay in filing. The assessee paid Rs. 500/- as appeal fees, but the registry raised a defect notice for short payment, demanding Rs. 10,000/-. The assessee also failed to appear before the AO and CIT(A).

What were the issues?

Whether the appeal fees paid were correct when the appeal was dismissed on procedural grounds, and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 253(6)

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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI

Hearing: 10.12.2024Pronounced: 10.12.2024

PER MANU KUMAR GIRI (Judicial Member)

This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in order No.ITBA/NFAC/S/250/2024-25/1066342333 (1) dated 02.07.2024. The assessment was framed by the Income Tax Officer, Corporate

The order continues below.

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