LIMRAS LOTTERY & TRADING COMPANY PVT LTD,CHENNAI vs. ITO CORP CIRCLE 4(1), CHENNAI

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ITA 738/CHNY/2024Status: DisposedITAT Chennai21 May 2024AY 2012-13Bench: HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal concurred with the CIT(A)'s decision to not admit the appeal due to the inordinate and unexplained delay. The assessee was unable to provide valid reasons for the delay even before the Tribunal.

What were the facts?

The assessee filed an appeal with the CIT(A) with a delay of 1260 days. After excluding the Covid-19 pandemic period, there was still a delay of 544 days, for which the assessee could not establish a sufficient cause.

What were the issues?

Whether the appeal filed by the assessee before the CIT(A) was liable to be dismissed on grounds of inordinate delay and lack of sufficient cause.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

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: 2012-13) Limras Lottery & Trading Company Income Tax Officer Pvt. Ltd. Corporate Circle 4(1), बनाम/ Vs. No.164, Near Hotel Orchid Inn, Chennai. Peters Road Opp., New Colony, Chennai – 600 014. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACL-7724-R (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� कीओर से/ Appellant by : Shri Poojesh J. (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

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order passed by learned Addl. / Joint Commissioner of Income Tax (Appeals)-10, Mumbai [CIT(A)] on 27-02-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s.147 of the Act on 14-11-2019. In the assessment order, Ld. AO made disallowance of Rs.5.50 Lacs. The assessee filed appeal with inordinate delay of 1260 days. The Ld. CIT(A), after considering assessee’s submissions as well as after excluding Covid-19 Pandemic delay, noted that there was still a delay of 544 days which was inordinate. The assessee was unable to establish sufficient cause against the same. Finally, relying on various judicial decisions, the appeal was not admitted. Aggrieved, the assessee is in further appeal before us.

2.

We are in full concurrence with the adjudication of Ld. CIT(A) in the impugned order. Even before us, the position has remained the same and the assessee is unable to explain the reasons for inordinate delay. Finding no merits, we dismiss the appeal. 3. The appeal stands dismissed. Order pronounced on 21st May, 2024.

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