LIGNITE CITY CLUB,NEYVELI vs. ITO, WARD-2,, CUDDALORE

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ITA 371/CHNY/2024Status: DisposedITAT Chennai01 May 2024AY 2017-18Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)3 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the delay should have been condoned, considering the period of the COVID-19 lockdown and the alternative remedies pursued. The CIT(A) was directed to admit the appeal and decide it on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a significant delay. The assessee explained that the delay was largely due to the COVID-19 pandemic and repeated rejections of rectification applications.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, considering the circumstances including the COVID-19 pandemic.

Which sections of the Income-tax Act were involved?

Section 154

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

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017- 18 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 04-10-2023 in the matter of an order passed by Ld. AO, CPC u/s 154 on 26-09-2019. The registry has noted delay of 71 days in the appeal. Considering the period of delay, the delay is condoned and we proceed for adjudication of appeal on merits.

2.

It could be seen that Ld. CIT(A) did not admit the appeal of the assessee for want of condonation of delay of 697 days. The assessee had explained that the rectification applications were rejected twice. On 13-02-2020, outstanding demand was raised by Ld. AO. After that Covid-19 lockdown started which paralyzed the activities and movement. The assessee filed grievance on 19-08-2020 and vide communication dated 03-10-2020, the reply was received without redressal of grievance. The assessee again preferred rectification petition on 15-08-2021. However, Ld. CIT(A) did not condone the delay. Aggrieved, the assessee is in further appeal before us. The Ld. AR has sought adjudication of appeal on merits which has been opposed by Ld. Sr. DR.

3.

Considering the fact that substantial period of delay fall within Covid-19 lockdown and also keeping in mind the alternative remedy being pursued by the assessee, we are of the considered opinion that delay should have been condoned. Nevertheless, we direct Ld. CIT(A) to admit the appeal and render adjudication on merits after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith failing which Ld. CIT(A) shall be at liberty to proceed with disposal of appeal on merits. 4. The appeal stand allowed for statistical purposes. Order pronounced on 1st May, 2024 Sd/- Sd/- (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) �ाियक सद# / JUDICIAL MEMBER लेखा सद# / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 01-05-2024 DS आदेशकीGितिलिपअ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु=/CIT 4. िवभागीय�ितिनिध/DR 5. गाडBफाईल/GF

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