Sister Nivedita Takniki Shiksha Samiti, Bhopal V. NFAC / DCIT , Delhi

ITA 127/Ind/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 9631 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 19-05-2022
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. Nos.127, 128 & 129/Ind/2022 (Assessment Years: 2013-14, 2014-15 & 2015-16) Sister Nivedita Takniki Shiksha Samiti HIF-457, E-7, Area Colony, Bhopal-462016 Vs. National Faceless Appeal Centre/DCIT New Delhi PAN No.AAMTS5751Q (Appellant) .. (Respondent) Appellant by : Sh. Manoj Fadnis, CA Respondent by : Shri Ashish Porwal, Sr.D.R. Date of Hearing 28.09.2022 Date of Pronouncement 29.09.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeals filed by the assessee are directed against the orders dated 15.03.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi arising out of the order dated 14.03.2016, 28.02.2016, 27.03.2017; respectively passed by the DCIT, CPC, Bangalore under section 143(1) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2013-14, 2014-15 & 2015-16. ITA Nos.127 to 129/Ind/2022 (Sister Nivedita Takniki Shiksha Samiti vs. NFAC/DCIT) Asst.Year.– 2013-14 to 2015-16 - 2 - 2. Before us, there is 6 days delay which is condoned by us. 3. It appears and also submitted by the Ld.AR that there was some delay in filing appeal before the first appellate authority. The explanation rendered by the assessee was not found acceptable and delay, therefore, was not condoned. Thus, the issues remained undecided by the first appellate authority. 4. Upon perusal of the record and after hearing the submission made by the Ld.AR and the affidavit explaining such delay filed before us in preferring the appeal before the Ld. CIT(A), it appears to be satisfied as there was some mis- communication in regard to the service resulting in late filing of appeal. Thus, upon going through the entire records of the case and upon hearing the Learned Counsel appearing for the assessee and the Ld.DR who with all his fairness not raised any serious objection, the reason for delay is found to be acceptable. In that view of the matter, the delay is hereby condoned. 5. However, for the ends of justice, in our considered opinion, the instant issue is required to be decided afresh by the Ld.CIT(A). We, therefore, dispose of this appeal by remitting the issue to the file of the Ld.CIT(A) with a direction upon him to decide the same on merit after examining the issues on the basis of the written submission to be filed by the assessee and any other evidence which the assessee may choose to file for proper adjudication of the matter. 6. In the result, assessee’s appeal is allowed for statistical purposes. ITA Nos.127 to 129/Ind/2022 (Sister Nivedita Takniki Shiksha Samiti vs. NFAC/DCIT) Asst.Year.– 2013-14 to 2015-16 - 3 - 7. Other appeals involving identical issue are also allowed for statistical purposes. 8. In the combined result, all three assessee appeals are allowed for statistical purposes. This Order pronounced on 29/09/2022 Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore; Dated 29/09/2022 S. K. Sinha, Sr. PS True Copy आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent. 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ(अपील) / The CIT(A)- 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Indore 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, (Sr. Private Secretary) ITAT, Indore