M/S. S. K. INDUSTRIES,JUNAGADH vs. THE DCIT (CPC), BANGALORE, BANGALORE

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ITA 294/RJT/2022Status: DisposedITAT Rajkot22 March 2023AY 2017-18Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)3 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the 12-day delay in filing the appeal before the NFAC. It directed the NFAC to decide the appeal on its merits after providing the assessee with a proper opportunity.

What were the facts?

The assessee's appeal before the NFAC was dismissed ex-parte due to a 12-day delay without condonation. The assessee argued that the delay was due to a partner's death during Covid-19 and that their written submissions on merits were not considered.

What were the issues?

Whether the delay in filing the appeal before the NFAC should be condoned and the appeal decided on merits.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

S.K. Industries, The DCIT, Vadal Road Dolatpara, (CPC), Bangalore Nil Vs Junagadh-362001 (Respondent) Gujarart PAN: AAHFS8977M (Appellant) Assessee Represented: Shri R.D. Lalchandani, A.R. Revenue Represented: Shri B.D. Gupta, Sr. D.R. Date of hearing : 14-03-2023 Date of pronouncement : 22-03-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the ex-parte order dated 28.08.2021 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “NFAC”), arising out the intimation order passed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2017-18.

Page No 2 M/s. S.K. Industries vs. DCIT (CPC)

2.

Prima facie, there is a delay of 12 days in filing the appeal by the assessee before Ld. NFAC. As the assessee has not explained the delay, the delay was not condoned and the appeal was dismissed without going into the merits of the case.

3.

Ld. Counsel Shri R.D. Lalchanani appearing for the assessee submitted before us, a small Paper Book wherein the Partner of the assessee firm who got admitted during Covid-19 period and ultimately died on 04.11.2020 and the written submission dated 03.02.2021 submitted before NFAC on merits of the case, which was not considered by Ld. NFAC, but dismissed the appeal on the point of condonation of delay. Thus the Ld. Counsel requested to set aside the matter back to the file of the Ld. NFAC by condoning the delay and direct to dispose of the appeal on merits.

3. Shri B.D. Gupta Ld. Sr. D.R. appearing for the Revenue has no serious objection in condoning the delay of 12 days in filing the above appeal and set aside the matter before Ld. NFAC for deciding the matter on merits.

4.

Recording the above submission of both parties, we hereby condone the delay of 12 days in filing the appeal before NFAC and direct the NFAC to decide the matter on merits by affording proper opportunity to the assessee.

Page No 3 M/s. S.K. Industries vs. DCIT (CPC)

5.

With this above observations, the appeal filed by the Assessee is hereby allowed for statistical purpose.

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