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

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ITA 70/CHNY/2024Status: DisposedITAT Chennai16 April 2024AY 2013-14Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the 19-day delay, set aside the impugned order, and restored the appeal to the CIT(A) for fresh adjudication on merits. The assessee was directed to substantiate its case, and an opportunity of hearing was to be granted.

What were the facts?

The assessee's appeal was dismissed by the first appellate authority for a delay of 224 days, despite the assessee filing manually within time and later complying with the direction to e-file. The ITAT noted a delay of 19 days in the present appeal.

What were the issues?

Whether the appeal before the first appellate authority was rightly dismissed on grounds of delay, and whether the ITAT should condone the delay in the present appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

आयकर अपीलीय अिधकरण ‘सी’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, �ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ (िनधा9रणवष9 / Assessment Year: 2013-14) M/s. G.E.T. Water Solutions Pvt. Ltd. ACIT बनाम/ Vs. C-24, Thiru-Vi-Ka Industrial Estate, Corporate Circle-2(1) Guindy, Chennai-600 032. Chennai. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCN-1835-E (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri N.V. Krishnan (Advocate)- Ld.AR � थ�कीओरसे/Respondent by : Shri P. Sajit Kumar (JCIT)-Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 16-04-2024 घोषणा की तारीख /Date of Pronouncement : 16-04-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

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 assessee e-filed the same on 09-12-2016 but still the appeal was dismissed on delay.

2.

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.

3.

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.

4.

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

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