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Income Tax Appellate Tribunal, “A” BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपीलीय अिधकरण “ए” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा�� एवं माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� के सम�। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ (िनधा�रणवष� / Assessment Year: 2020-21) Rajapalayam Sivakasi Round Table Income Tax Officer बनाम/ Vs. Trust Ward 1, 488, Kamarajar Road, Sivakasi-626123 Virudhunagar. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AACTR-7627-N (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� कीओर से/ Appellant by : Shri G. Tarun (Advocate)-Ld.AR ��थ� की ओर से/Respondent by : Shri AR.V.Srinivasan (Addl.CIT)-Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 21-05-2024 घोषणा की तारीख /Date of Pronouncement : 21-05-2024 आदेश / O R D E R PER BENCH
Aforesaid appeal by assessee for Assessment Year (AY) 2020-21 arises out of an order passed by learned Addl. / Joint Commissioner of Income Tax (Appeals), [CIT(A)] on 15-02-2024 in the matter of an intimation issued by CPC u/s. 143(1) of the Act dated 25-12-2021. The CPC made certain adjustment in the aforesaid intimation of assessee trust. The Ld. CIT(A) dismissed the appeal for want of condonation of delay of approx. 7 months. Aggrieved, the assessee is in further appeal before us. The Ld. AR has prayed for adjudication of the appeal on merits which has been opposed by Ld. Sr. DR.
Considering the fact that the assessee is a trust, the delay ought to have been condoned by Ld. CIT(A). Nevertheless, we direct Ld. CIT(A) to admit the appeal and adjudicate the same on merits after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case. 3. The appeal stand allowed for statistical purposes. Order pronounced on 21st May, 2024. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (MAHAVIR SINGH) लेखा सद� / ACCOUNTANT MEMBER उपा�� / VICE PRESIDENT चे�ई Chennai; िदनांक Dated : 21-05-2024 RSR आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai/Coimbatore/Salem/Madurai 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF