HCG TVH MEDICAL IMAGING PVT. LTD.,CHENNAI V. ITO, CORPORATE WARD-2(3), CHENNAI

ITA 2239/CHNY/2025

AI Insights

The case involves HCG TVH Medical Imaging Pvt. Ltd., which filed appeals against the orders of the Commissioner of Income Tax (Appeals), Addl/JCIT(A)-2, Jaipur, concerning the assessment years 2012-13 and 2013-14. The appeals were initially dismissed by the FAA due to a significant delay in filing (4332 days and 3709 days respectively). The assessee had filed revised returns beyond the prescribed time, and a condonation application for this delay was pending before the CBDT. The Tribunal, considering the pending decision on the condonation application, restored the matter to the FAA.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781141 (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: 2013-2014
• 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: Revised return

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.: 2238 & 2239/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Years: 2012-13 & 2013-14 HCG TVH Medical Imaging Pvt. Ltd., No.150, P. Kalinga Road, Purasawakkam, Chennai – 600 084 PAN: AACCH 1276L Vs. The Income Tax Officer, Corporate Ward 2(3), 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 appeals filed by the assessee are directed against two orders of Commissioner of Income Tax (Appeals), Addl/JCIT(A)-2, Jaipur, both dated 14.07.2025, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2012-13 & 2013-14. Printed from counselvise.com ITA No.2238 & 2239/Chny/2025 :- 2 -: 2. At the outset, we notice that the First Appellate Authority (FAA) has dismissed the appeals of the assessee without condoning the delay in filing the appeal of 4332 days and 3709 days for assessment years 2012-13 & 2013-14 respectively. We notice that the appeals have been filed before the FAA as against the intimation orders issued u/s.143(1) of the Act dated 15.07.2013 and 20.03.2015 for assessment years 2012-13 & 2013-14 respectively. 3. The Ld.AR submitted that assessee had filed revised return for assessment years 2012-13 & 2013-14 beyond the time prescribed. It was further stated by the Ld.AR, if the revised return were taken into account and processed u/s.143(1) of the Act, there was no necessity for filing the appeals before the FAA and the present appeals. It was submitted by the Ld.AR that assessee has filed a condonation application u/s.119(2)(b) of the Act before the CBDT for condoning the delay in filing the revised return for assessment years 2012-13 & 2013-14 and the same is pending consideration. The Ld.AR submitted that the assessee is excepting a favourable decision from the CBDT on the condonation application. If the same is in favour, the appeals would become infructuous and hence, the Ld.AR submitted the Printed from counselvise.com ITA No.2238 & 2239/Chny/2025 :- 3 -: matter may be restored to the FAA to await the outcome of the condonation application filed before the CBDT. 4. The Ld.DR did not have any objection for remitting the matter to the file of the FAA to await the outcome of delay condonation application filed u/s.119(2)(b) of the Act, which is pending before the CBDT. 5. We have heard rival submissions and perused the material on record. The Ld.AR had submitted that if the revised returns filed on 11.06.2014 and 20.12.2019 for assessment years 2012- 13 and 2013-14 are considered / taken for processing u/s.143(1) of the Act, there would be no necessity for having filed the appeals before the FAA and the present appeals. Since the assessee had filed the condonation application before CBDT u/s.119(2)(b) of the Act for condoning the delay in filing the revised return and the same being pending consideration, we deem it appropriate to restore these appeals to the files of the FAA. The FAA is directed to await the outcome of the decision of CBDT on the petition filed u/s.119(2)(b) of the Act for condoning the delay in filing the revised return for assessment years 2012- Printed from counselvise.com ITA No.2238 & 2239/Chny/2025 :- 4 -: 13 & 2013-14 and take a decision in accordance with law. It is ordered accordingly. 6. 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 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 "