AMD FINANCIAL SERVICES PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE 1(1), DELHI

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ITA 2042/DEL/2023Status: DisposedITAT Delhi31 August 2023AY 2010-11Bench: SHRI CHANDRA MOHAN GARG (Judicial Member)3 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the appeal was not time-barred as the assessee received the intimation order through email on 13.01.2023, and the appeal was filed within 30 days of this receipt. Consequently, the CIT(A)'s order dismissing the appeal as not maintainable was set aside.

What were the facts?

The assessee filed an appeal before the CIT(A) against an intimation order under Section 143(1). The CIT(A) dismissed the appeal as time-barred due to a significant delay in filing. The assessee contended that they received the intimation order via email only recently, making their appeal within the prescribed time limit.

What were the issues?

Whether the appeal filed before the CIT(A) was time-barred considering the date of receipt of the intimation order by the assessee.

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, DELHI BENCH: SMC: NEW DELHI

Before: SHRI CHANDRA MOHAN GARG

Pronounced: 31.08.2023

ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of ld. CIT(A)/NFAC dated 31.05.2023 for AY 2010-11.

2.

I have heard arguments of both the sides on ground no. 1 of assessee. The ld. Assessee Representative (AR) submitted that the ld. CIT(A) has grossly erred on fact and in law in dismissing the appeal treating the same as not maintainable on account of delay of 4333 days in filing appeal against the intimation order u/s. 143(1) dated 24.02.2011 by ignoring the fact that the said order was intimated and served on the assessee through email on 13.01.2023 at 15:09:13 PM. Therefore on receipt of intimation order dated 24.02.2011 on 13.01.2023 the appeal filed on 13.02.2023 has to be treated as filed within prescribed time limit of 30 days counting from the date of receipt of order by the assessee therefore there is no delay in filing appeal before the ld. CIT(A).

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