M/S. ARUN EXCELLO CONSTRUCTION LLP,ROYAPETTAH CHENNAI vs. ACIT, CHENNAI

ITA 2168/CHNY/2024Status: DisposedITAT Chennai25 October 2024AY 2013-14Bench: SHRI S.S. VISWANETHRA RAVI, HON'BLE (Judicial Member), SHRI S. R. RAGHUNATHA, HON'BLE (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The assessee's writ petition was dismissed, allowing them to pursue a statutory appeal within two weeks, with the CIT(A) to entertain it without reference to limitation. However, the assessee filed an appeal with a significant delay (203 days) which the CIT(A) dismissed in limine, not condoning the delay. The Tribunal, considering the interest of justice, directed the CIT(A) to condone the delay and adjudicate the appeal on merits.

What were the facts?

The assessee, an LLP engaged in construction and development, filed its return for AY 2013-14. The case was selected for scrutiny, and an addition was made. Subsequently, the case was re-opened under Section 147 due to interest expenditure claimed for share purchases. The Assessing Officer (AO) made an addition, and the assessee challenged the notice under Section 148 via a writ petition.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine without condoning the delay of 203 days in filing the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 14A,Section 147,Section 148,Section 249(2)(b),Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI S.S. VISWANETHRA RAVI, HON’BLE & SHRI S. R. RAGHUNATHA, HON’BLE

Hearing: 23.10.2024Pronounced: 25.10.2024

PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 10.07.2024 and pertains to assessment year 2013-14. :-2-: ITA. No: 2168/Chny/2024

2.

The assessee is a LLP, filed its return of income for the A.Y.

The order continues below.

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