ADITYA GUPTA,CHENNAI V. NON CORP WARD 17(6) CHENNAI., CHENNAI

ITA 2887/CHNY/2024

AI Insights

The case involves appeals filed by Aditya Gupta against the orders of the Learned Commissioner of Income Tax (Appeals) for the Assessment Years 2018-19 and 2019-20. The appeals were initially dismissed by the CIT(A) due to a significant delay in filing, which was not condoned. The delays were attributed to the COVID-19 pandemic and the illness of the assessee's tax adviser. The Tribunal found sufficient cause for the delay and directed the CIT(A) to reconsider the appeals on their merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107178 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PUSHPA HEMACHAND
• Assessee Lawyers: RAJESH C.SHAH VIRTUAL
• Keywords: Set aside
• Section: 143(1)

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0019ी मनु क ुमा र िग\u001eर, \u0011ा ियक सद! एवं \u0019ी जगदीश, लेखा सद! क े सम( BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2887 & 2888/Chny/2024 िनधा :रण वष: /Assessment Year: 2018-19 & 2019-20 Aditya Gupta, No.5-E, Vijay Tower, 18D Halls Road, Kilpauk, Chennai-600 010. Vs. The Income Tax Officer, Non Corporate Ward-17(6), Chennai. [PAN: ADWPA 7367H] (अपीलाथ\u0007/Appellant) (\b\tयथ\u0007/Respondent) अपीलाथH की ओर से/ Appellant by : Shri Rajesh C.Shah CA (Virtual) JKथH की ओर से /Respondent by : Ms.Pushpa Hemachand, JCIT सुनवाई की तारीख/Date of Hearing : 23.01.2025 घोषणा की तारीख /Date of Pronouncement : 31.01.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2018-19 & 2019-20 arises out of the orders of Learned Commissioner of Income Tax Addl/JCIT(A)-11, Mumbai [hereinafter “CIT(A)”] dated 06.08.2024 vide intimation u/s 143(1) of the Income- tax Act,1961 (hereinafter “the Act”) dated 20.03.2020 & 25.01.2021 issued by CPC, Bengaluru. ITA No. 2887 & 2888/Chny/2024 :- 2 -: 2. There is a delay of 12 days in filing both the appeals by the assessee. The assessee has filed condonation petitions stating the reasons for delay in filing the appeals. We have considered the petition of delay in filing the appeals and satisfied that there was sufficient cause for not filing the appeals within the prescribed time limit. Hence, the delay is condoned accordingly. 3. The only ground of appeal in these two appeals of assessee are against dismissing the appeals in limine without condoning the delay by the Ld. CIT(A) of 1389 days for A.Y 2018-19 and 1080 days for A.Y 2019-20, respectively. 4. The assessee is an individual and filed his return of income claiming relief u/s. 90/90A of the Act. The CPC, Bengaluru in the order passed u/s. 143(1) of the Act has not allowed the relief u/s. 90/90A of the Act as assessee has not filled Form 67 within the prescribed date. Aggrieved, the assessee has filed appeal before Ld. CIT(A) with delay. The Ld. CIT(A) did not condone the delay in filling the appeals and dismissed the appeals without adjudicating on merit. ITA No. 2887 & 2888/Chny/2024 :- 3 -: 5. The Ld. Authorized Representative (A.R.) of the assessee has submitted that the intimation order U/s 143(1) for A.Y 2018-19 and 2019-20 was passed on 20.03.2020 and 25.01.2021, which was Covid period. The Ld AR argued that because of Covid and illness of tax adviser appeal could not be filled in time, therefore, one more opportunity may be provided in the interests of justice. 6. The Ld. Departmental Representative (DR), on the other hand, has relied on the order of Ld CIT(A). 7. We have heard the rival submissions, and perused the materials available on record. The Ld CIT(A) has not condoned the inordinate delay in filling the appeal and dismissed them without adjudicating on merit. We find that intimations u/s. 143(1) were issued during Covid period and assessee has demonstrated sufficient cause for not filling appeal in time. We therefore set aside the order of Ld CIT(A) and direct him to condone the delay and decide the appeals on merit, denova. In the view of the above, both the appeals filed the assessee are allowed for statistical purposes only. ITA No. 2887 & 2888/Chny/2024 :- 4 -: 8. In the result, both the appeals filed by the assessee are allowed for statistical purposes only. Order pronounced on 31st January, 2025. Sd/- Sd/- (मनु क ुमार िग\u001eर) (Manu Kumar Giri) \u0011ाियक सद! / Judicial Member (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 31st January, 2025. EDN/- आदेश क\u0019 \bितिल\u001cप अ\u001dे\u001cषत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b\tथ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Chennai 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF "