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Facts
The assessee-trust filed an appeal for AY 2018-19, which was dismissed by the CIT(A) for not condoning a delay of 252 days. The Ld. AO had made additions under sections 69A and 69C of the Act.
Held
The Tribunal condoned the delay in filing the first appeal before the CIT(A) on the principle of natural justice, subject to a payment of Rs. 5,000/- to the Tamil Nadu State Legal Services Authority. The CIT(A) is directed to adjudicate the appeal on merits.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned. Whether the appeal should be decided on merits.
Sections Cited
147, 144B, 69A, 69C
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM
(िनधा9रणवष9 / Assessment Year: 2018-19) Rajvidyalaya Educational Trust ITO बनाम/ 23, Uthira North Car Street, Exemptions Ward, Vs. Kuttalam-609 801. Trichy. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AABTR-8546-H (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri S. Girish Kumar (Advocate) - Ld. AR � थ�कीओरसे/Respondent by : Shri Ashwin D Gowda (Addl.CIT) - Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 21-10-2024 घोषणा की तारीख /Date of Pronouncement : 21-10-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee-trust for Assessment Year (AY) 2018-19 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 19-06-2024 in the matter of an assessment framed by the Ld.AO u/s 147 r.w.s 144B of the Act on 27-03-2023. In the assessment order, Ld. AO made certain additions u/s.69A & 69C of the Act on best judgment basis. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 252 days. Aggrieved, the assessee is in further appeal before us.
The Ld. AR stated that the assessee is a charitable trust and the appeal may be decided on merits. The same has been opposed by Ld. Sr. DR.
Though the assessee has remained negligent and could not establish reasonable cause for filing of first appeal with a delay, however, keeping in mind the principle of natural justice, we condone the delay before Ld. CIT(A) subject to payment of cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned CIT(A) who shall proceed for adjudication on merits. The assessee is directed to substantiate its case forthwith.
The appeal stand allowed for statistical purposes. Order pronounced on 21st October, 2024.