ERADICATUS INFECTUS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

PER MANISH AGARWAL, AM:

This appeal is filed by the assessee against the order of the Ld. Addl./Joint
Commissioner of Income Tax (Appeals)-1, Chandigarh [CIT(A), in Short] dt.
12.08.2024 in appeal No. Addl/JCIT (A)-1 Chandogarh/10015/2021-22, arising out of the order passed u/s 143(1) of the Income Tax Act, 1961 (the Act) dated
29.04.2023 for Assessment Year 2013-14. 2. From the perusal of the record, it is seen that the appeal is delayed by 65 days for which delay condonation petition is filed wherein it is stated that the appeal was filed online on 30.09.2024 against the appellate order dated 12.08.2024 i.e. within a period of 60 days from the receipt of the order appealed against. However,
3. From the perusal of the appellate order, it is seen that the Ld. CIT(A) has dismissed the appeal of the assessee on the ground that the appeal was delayed by 246 days and, therefore, the CIT(A) has not condoned the delay. The reason given for the delay was that the assessee has filed return claiming the deduction u/s 80IAC of the Act which was disallowed by the CPC, Bengaluru in the order passed u/s 143(1) of the Act and an application for rectification of the same was filed before the CPC wherein the assessee was every of hope success. Since, the said application was decided late by the CPC, therefore, the appeal against the order passed u/s 143(1) dated 29.04.2023 was filed delayed by 246 days. The Ld. CIT(A) has not found any merit in the reasons stated above, and dismissed the appeal by not condoning the delay and not admitting the same.