M/S G.E.T.WATER SOLUTIONS PRIVATE LIMITED,CHENNAI vs. ACIT, CORPORATE CIRCLE-2(1), CHENNAI

Aggrieved by confirmation of certain additions / disallowances for Assessment Year (AY) 2013-14, 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 of 224 days. The Ld. AR submitted that appeal was filed manually on 21- 04-2016 which was within time. The Ld. CIT(A) issued a letter on 24-11- 2016 directing the assessee to e-file the appeal as per extant procedure.

The registry has noted delay of 19 days in the appeal, the condonation of which has been sought by the Ld. AR on the strength of an affidavit of director of the assessee. Considering the period of delay, the delay is condoned and we proceed to adjudicate the appeal.

W concur with the submissions of Ld. AR that manual appeal was filed within time and the assessee also complied with the directions of Ld. CIT(A). Therefore, the appeal should not have been dismissed on delay. Nevertheless, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to substantiate its case. A reasonable opportunity of hearing shall be granted to the assessee.

The appeal stand allowed for statistical purposes. Order pronounced on 16th April, 2024.