EXPRESS NEWS PAPERS PVT. LTD.,CHENNAI V. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

ITA 2237/CHNY/2025

AI Insights

The case involves two appeals by Express News Papers Pvt. Ltd. against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment years 2008-09 and 2009-10. The FAA had dismissed the appeals in limine due to delays of 292 days and 343 days, respectively, without condoning the delays. The assessee explained the delays were due to the intermittent leave of their accountant, Ms. Geetha Baskar, during which she supported her daughter through pregnancy and delivery. The FAA rejected the condonation request, deeming the explanation vague and an afterthought. The Tribunal found the delays not inordinate and, in the interest of justice, condoned them, imposing a cost of Rs.25,000 for each appeal to be paid to the Tamil Nadu State Legal Services Authority.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781137 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 11-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Assessee Lawyers: P.M. KATHIR
• Keywords: Condonation of delay; Set aside

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘बी’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी जगदȣश, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2236 & 2237/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Years: 2008-09 & 2009-10 Express News Papers Pvt. Ltd., 2, Express Estates, Club House Road, Mount Road, Chennai – 600 002. PAN: AAACE 1702G Vs. The Deputy Commissioner of Income Tax, Corporate Circle 1(1), Chennai (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri P.M. Kathir, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाई कᳱ तारीख/Date of Hearing : 23.10.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 23.10.2025 आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: These two appeals filed by the assessee are directed against two different orders of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi both dated 19.06.2025, passed under section 250 of the Income Tax Act, Printed from counselvise.com ITA No.2236 & 2237/Chny/2025 :- 2 -: 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2008-09 & 2009-10. 2. At the outset, we notice that the First Appellate Authority (FAA) has dismissed the appeals of the assessee in limine without condoning the delay in filing the appeal of 292 days and 343 days for the assessment years 2008-09 & 2009-10 respectively. 3. On perusing the orders of the FAA, we noticed that the assessee had filed application for condonation of delay stating that its Accountant Ms. Geetha Baskar, who has handled the assessee’s income-tax matter was on intermittent leave from 15.11.2018 to 27.11.2019 in order to support her daughter during her pregnancy and delivery. The assessee has also furnished affidavit of Ms.Geetha Baskar stating the above reason before the FAA, which is extracted in the order of FAA for the assessment year 2009-10. However, the FAA has dismissed the appeals of the assessee by rejecting the condonation request stating that the explanation of the assessee is very vague in nature and is clear an after thought. Printed from counselvise.com ITA No.2236 & 2237/Chny/2025 :- 3 -: 4. We are of the view that the delay is not being inordinate and in the interest of justice, we condone the delay in filing the appeals before FAA subject to a cost of Rs.25,000/- (Rupees twenty five thousand only) for each appeal, totaling to Rs.50,000/- to be paid to Tamil Nadu State Legal Services Authority at the Hon’ble High Court of Madras. The amount of Rs.50,000/- (Rupees Fifty Thousand only) shall be paid within a month’s time from the date of receipt of this order and assessee shall produce the receipt for the said payment before FAA. In term of above, we condone the delay in filing the appeals before FAA and direct the FAA to admit the issue on merits. Accordingly, we set aside the order of FAA and remit the matter back to his file for adjudicating the issue on merits. It is ordered accordingly. 5. In the result, the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on 23rd October, 2025 at Chennai. Sd/- Sd/- (जगदȣश) (JAGADISH) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 23rd October, 2025 RSR Printed from counselvise.com ITA No.2236 & 2237/Chny/2025 :- 4 -: आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. Printed from counselvise.com "