DR.D. JOHN PONNUDURAI EDUCATIONAL TRUST,CHENNAI V. ITO, EXEMPTIONS WARD-3, CHENNAI

ITA 1902/CHNY/2024

AI Insights

The case involves the Dr. D. Johnponnudurai Educational Trust appealing against the order of the Learned Commissioner of Income Tax (Appeals), Delhi, which dismissed their appeal due to a delay of 140 days in filing. The Tribunal noted that the delay occurred during the exclusion period recognized by the Supreme Court due to the COVID-19 pandemic. The Tribunal found that the appeal was filed within the extended period and thus not barred by limitation. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the case for a decision on the merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 107124 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 24-09-2024
• Assessment Year: 2009-2010
• Appeal Filed On: 15-07-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOWTHAMI MANIVASAGAM
• Assessee Lawyers: G.TARUN
• Keywords: Set aside; Period of limitation; Time period of passing order
• Section: 250

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0001यायपीठ, चे\tई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0001ी एबी टी. वक , \u000bाियक सद\u0011 एवं एवं एवं एवं \u0001ी अिमताभ शु\u0018ा, लेखा सद\t क े सम\u001b BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1902/Chny/2024 िनधा\u000eरण वष\u000e/Assessment Year: 2009-10 Dr. D. Johnponnudurai – Educational Trust, 25A St. John Mat. Sec. School, New Colony, Alwarthirunagar, Chennai-600 087. v. The ITO, Exemptions Ward-3, Chennai. [PAN: AAATD 6839 L] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr.G. Tarun, Advocate \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Ms. Gowthami Manivasagam, JCIT सुनवाईक\u001aतारीख/Date of Hearing : 24.09.2024 घोषणाक\u001aतारीख /Date of Pronouncement : 04.12.2024 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee Trust against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter in short \"the Ld.CIT(A)”), Delhi, dated 10.06.2024 for the Assessment Year (hereinafter in short \"AY”) 2009-10. 2. At the outset, the Ld.AR of the assessee submitted that the Ld.CIT(A) has dismissed the appeal without going into the merits of the ground of appeal raised before him, rather the Ld CIT(A) has dismissed the appeal in limine only on the ground that assessee failed to show ITA No.1902/Chny/2024 (AY 2009-10) Dr. D. Johnponnudurai Educational Trust :: 2 :: sufficient cause for the delay of ‘140’ days in filing of the appeal before him. In this regard, the Ld.AR brought to our notice that the Assessment Order was passed on 25.09.2021 meaning it comes within the exclusion period allowed by the Hon’ble Supreme Court considering the Covid-19 pandemic from 20.03.2020 onwards and up to 28.02.2022. Having noted that the assessee had filed the appeal on 14.03.2022 i.e. within 30 days from 28.02.2022 as noted supra, the assessee’s appeal preferred before the Ld.CIT(A) can’t be said to be hit by the limitation period held by the Ld.CIT(A). Therefore, the impugned order of the Ld.CIT(A) is found to be erroneous to that extent and therefore, we are inclined to set aside the impugned order of the Ld.CIT(A) and restore the appeal back to his file with a direction to proceed to adjudicate the grounds of appeal raised by the assesse as stipulated under sub-section (6) of section 250 of the Income Tax Act, 1961. The assessee has undertaken to file the written submissions/relevant documents to substantiate its grounds of appeal. The Ld.CIT(A) to pass speaking order in accordance to law after hearing the assessee. 3. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 04th day of December, 2024, in Chennai. Sd/- (अिमताभ शु\u0018ा) (AMITABH SHUKLA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER ITA No.1902/Chny/2024 (AY 2009-10) Dr. D. Johnponnudurai Educational Trust :: 3 :: चे\tई/Chennai, !दनांक/Dated: 04th December, 2024. TLN, Sr.PS आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ\r/Appellant 2. \u000e\u000fथ\r/Respondent 3. आयकरआयु\u0015/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u000eितिनिध/DR 5. गाड\u001eफाईल/GF "