VITTAL CASHEW INDUSTRIES,KANHANGAD vs. ACIT CIRCLE 1 KANNUR RANGE, KANNUR

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ITA 403/COCH/2023Status: DisposedITAT Cochin09 December 2024AY 2014-15Bench: Shri Inturi Rama Rao (Accountant Member), Shri Prakash Chand Yadav (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the CIT(A) for fresh adjudication. The CIT(A) was directed to grant sufficient opportunities to the assessee and decide the appeal on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to delay without condonation. The assessee claimed the delay was only 1-2 days, as they received the demand notice on 18.11.2016 and filed the appeal on 19.12.2016.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal in limine without condoning the delay, and if the delay was justifiable.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

Pronounced: 09.12.2024

Asst.Year 2014-2015 Vittal Cashew Industries The Assistant Commissioner D.No.KM-VIII, Hosdurg of Income-tax, Circle - 1 v. Kannur. Kanhangad – 671 315. PAN : AAFFV1231M. (Appellant) (Respondent) Appellant by : --- None --- Respondent by :Smt.Leena Lal, Senior AR Date of Pronouncement : 09.12.2024 Date of Hearing : .11.2024 O R D E R

Per Prakash Chand Yadav, JM :

1.

The present appeal of the assessee is arising from the order of the learned Commissioner of Income-tax (Appeals) dated 23.03.2023 and relates to assessment year 2014-2015.

2.

The assessee has raised 7 grounds of appeals. When the matter has been called for hearing, none appeared from the side of assessee. After looking to the impugned orders it has been observed that the Ld CIT(A) has dismissed the appeal of the assessee in limine without condoning the delay happened before the CIT(A).

3.

The learned Departmental Representative relied on the orders of the authorities below.

. Vittal Cashew Industries.

4.

After considering the rival submissions and perusing the relevant material on record, we observe that it is the contention of the assessee that it has received the demand notice on 18.11.2016 and as such filed the appeal on 19.12.2016 on Income Tax Portal and hence there is a delay of only 1 or 2 days. Therefore, considering the facts and circumstances, we hereby restore the matter to the file of the CIT(A) for fresh adjudication. For the sake of brevity, we are not discussing the facts of the case. Needless to say that the ld.CIT(A) would grant sufficient opportunities to the assessee and then decide the appeal on merits.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced on this 09th day of December, 2024.

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