M/S. ESPECIAL SOFTECH PROJECTS PVT. LTD,CHENNAI vs. ACIT, CORPORATE CRICLE- 1(1), CHENNAI, CHENNAI

Aggrieved by confirmation of certain addition for Assessment Year (AY) 2006-07, the assessee is in further appeal before us. At the time of hearing, Ld. AR submitted that appeal has been dismissed by first appellate authority for want of condonation of delay. The Ld. Sr. DR pleaded for dismissal of the appeal.

From case records, it emerges that the assessee was denied deduction u/s 10B in an intimation issued u/s 143(1) on 20.07.2007. The intimation is stated to be served on the assessee on 10.12.2019. The assessee preferred appeal against the same on 11.02.2021. The Ld. CIT(A) did not admit the appeal for want of condonation of delay. Aggrieved, the assessee is in further appeal before us. 3. Considering the fact that substantial period of delay fall within Covid-19 Pandemic lockdown, we are of the considered opinion that the delay should have been condoned by Ld. CIT(A). Nevertheless, we direct Ld. CIT(A) to admit the appeal and decide the same on merits without raising the issue of delay. A reasonable opportunity of hearing shall be granted to the assessee to substantiate its case. 4. The appeal stand allowed for statistical purposes. Order pronounced on 16th April, 2024.