Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Inturi Rama Rao & Shri Prakash Chand Yadav
Asst.Year 2020-2021 M/s.Eurotech Maritime Academy The Deputy Commissioner of XXXVII/3492, Vakhils Buildings Income-tax, Exemption Circle v. Deshabhimani Junction Kochi. Kaloor, Kochi – 682 017. PAN : AAATE3447M. (Appellant) (Respondent) Appellant by : Sri.Joyel George, CA Respondent by :Sri.Sanjit Kumar Das, CIT-DR Date of Pronouncement : 30.12.2024 Date of Hearing : 10.12.2024 O R D E R
Per Prakash Chand Yadav, JM :
The present appeal of the assessee is arising from the order of the learned Commissioner of Income-tax (Appeals) dated 26th October, 2023 and it relates to the assessment year 2020-2021, having DIN & Order No.ITBA/NFAC/S/250/2023- 24/1057344212(1).
At the outset, we observe that in this case the learned Commissioner of Income-tax (Appeals) has dismissed the appeal of the assessee without condoning the delay of 57 days happened in filing the appeal before the ld.CIT(A).
. Eurotech Maritime Academy. 3. The learned Counsel appearing on behalf of the assessee pointed out that the CIT(A) has not dealt with the condonation application of the assessee in a judicious manner.
The learned Departmental Representative relied upon the orders of the authorities below.
We have heard the rival submissions and perused the material available on record. It is a case of ordinate delay of 57 days happened before the CIT(A). In respect of the delay application the assessee has duly explained the reasons before the ld.CIT(A), who did not deal with the reasons in a judicious manner. Be that as it may, we restore the matter back to the file of the ld.CIT(A) for deciding the issue on merits after condoning the delay of 57 days happened before the ld.CIT(A). Needless to say that the Ld CIT(A) would grant sufficient opportunities to the assessee before passing any order.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on this 30th day of December, 2024.