M/S MARWAH FINANCE PVT. LTD.,RAIPUR vs. PCIT, CHANDIGARH-1
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आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 486/Chd/2022 िनधा"रण वष" / Assessment Year : 2015-16 Marwah Finance Private Limited बनाम The Pr. CIT B 512 Wallfort Ozone, Fafadih Chandigarh-1 Chowk, Raipur-492001 "ायी लेखा सं./PAN NO: AABCM0313J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Raghav Sharma, CA राज" की ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई की तारीख/Date of Hearing : 20/05/2024 उदघोषणा की तारीख/Date of Pronouncement : 24/05/2024 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the Assessee against the order of the Ld. PCIT, Chandigarh-1 dt. 23/03/2021 pertaining to Assessment Year 2015-16. 2. At the outset, it is noted that there is a delay in filing the present appeal by 369 days as pointed out by the Registry.
During the course of hearing, the Ld. AR submitted that the impugned order was passed by the Ld. PCIT on 23/03/2021 and appeal was thereafter filed on 26/05/2022. It was submitted that the delay in filing the appeal is covered by the decision of Hon’ble Supreme Court wherein the limitation period has been extended on account of COVID- 19 Pandemic. It was accordingly submitted that the delay so happened may be condoned and the appeal be admitted for adjudication.
Ld CIT/DR was heard who has not raised any specific objection.
After hearing both the parties, the delay on account of COVID-19, pandemic is hereby condoned and the appeal is admitted for adjudication.
On merits, we find that the order by the Ld. PCIT has been passed ex-parte qua the assessee.
During the course of hearing, the Ld. AR submitted that the assessee did not receive any notice/ communication from the office of the Ld. PCIT, therefore, there was reasonable cause for non appearance. It was submitted that the matter may be set aside to the file of the Ld. PCIT to decide the same afresh after providing reasonable opportunity to the assessee.
Per contra, the Ld. CIT DR did not raise any specific objection where the matter is set aside to the file of the Ld. PCIT for fresh adjudication.
In view of the submissions made by both the parties, the matter is hereby set aside to the file of the Ld. PCIT to decide the same afresh after providing reasonable opportunity to the assessee. Needles to say, the assessee shall attend to the proceedings and ensure in timely completion thereof as so directed by the Ld. PCIT.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 24/05/2024 परेश म. जोशी िव"म िसंह यादव (PARESH M. JOSHI) ( VIKRAM SINGH YADAV) "ाियक सद" / JUDICIAL MEMBER लेखा सद"/ ACCOUNTANT MEMBER AG आदेश क" "ितिलिप अ"ेिषत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant
""यथ"/ The Respondent 3. आयकर आयु"/ CIT 4. आयकर आयु" (अपील)/ The CIT(A) 5. िवभागीय "ितिनिध, आयकर अपीलीय आिधकरण, च"डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड" फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/
