UDAY AUTOLINK PRIVATE LIMITED,GALAXYCOMPLEX,NARODA,AHMEDABAD vs. DCIT,CIRCLE-4(1)(1),AHMEDABAD, PRATYAKSHAKAR BHAWAN, L COLONY, AMBAWADI, AHMEDABAD
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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: SHRI WASEEM AHMED&
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 935/Ahd/2023 (�नधा�रण वष� / Assessment Year : 2015-16) Uday Autolink Private DCIT बनाम/ Limited Circle-4(1)(1), Ahmedabad Vs. F-14, Galaxy Complex, Opp. Galaxy Cinema, Naroda, Ahmedabad �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCU3260E (Appellant) .. (Respondent) Shri Parin S Shah, A.R. अपीलाथ� ओर से /Appellant by : ��यथ� क� ओर से/Respondent by : Shri Sushil Kumr Katiar, Sr. DR Date of Hearing 31/01/2024 Date of Pronouncement 31/01/2024 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed at the instance of the assessee is directed against the order dated 29.09.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi under Section 250 of the Act for Assessment Year 2015-16. 2. The Ld. CIT(A) has rejected the appeal filed by the assessee since the appeal was barred by limitation for 25 days. Before us, the application for condonation of delay was also filed which was also filed before the Ld. CIT(A). Upon perusal of the same, we
ITA No. 935/Ahd/2023 [Uday Autolink Pvt. Ltd. vs. DCIT] A.Y. 2015-16 - 2 - find that sufficient cause has been explained in preferring appeal before the Ld. CIT(A) late. We also find that the delay has not been condoned and the appeal was, thus, stood rejected only on that ground and not on merit. As we are satisfied with explanation rendered by the assessee in support of condonation of delay in preferring the appeal before the Ld. CIT(A), we quash the order passed by the Ld. CIT(A) and set aside the issue to the file of the Ld. CIT(A) for deciding the same afresh taking into consideration the evidence to be adduced by the assessee before him at the time of hearing of the matter. Ld. CIT(A) is also directed to give further opportunity of being heard to the assessee and to pass a reasoned order strictly in accordance with law.
In the result, the appeal preferred by the assessee is allowed for statistical purposes.
This Order pronounced on 31/01/2024 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 31/01/2024 S. K. SINHA True Copy आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad
