M/s. India FM Radio Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 149/DEL/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0434 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 09-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S N MEENA SR DR
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI ! !! ! ! !! !#$% #$% #$% #$% & & & & ' ' ' ' BEFORE MS. SUSHMA CHOWLA, JM & SH. N.K.BILLAIYA, AM ! !! ! / ITA NO.149/DEL/2017 (( (( (( (( / ASSESSMENT YEAR 2013-14 M/S. INDIA FM RADIO PVT.LTD., 9, NIZAMUDDIN EAST, NEW DELHI-110013. PAN-AAACI8445A .......... )* /APPELLANT VS THE ACIT, CIRCLE-12(1), NEW DELHI. . +,)* / RESPONDENT )*-. / APPELLANT BY : SH. SANJIV SAPRA, CA +,)*-. / RESPONDENT BY : SH. S.N.MEENA, SR.DR -/0& / DATE OF HEARING : 19.12.2019 12-/0& / DATE OF PRONOUNCEMENT: 19 .12.2019 / ORDER PER SUSHMA CHOWLA, JM: THE APPEAL FILED BY ASSESSEE IS AGA INST ORDER OF CIT(A)- 12, NEW DELHI DATED 07.12.2016 RELATING TO ASSESSME NT YEAR 2013-14 AGAINST THE ORDER PASSED UNDER SECTION 143(3) OF TH E INCOME TAX ACT, 1961 (IN SHORT ACT). 2 ITA NO:149/DEL/2017 ASSESSMENT YEAR: 2013-14 2. ON PERUSAL OF RECORD, WE FIND THAT THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED BY THE CIT(A) IN LIMINE AS THE SAID APPEA L WAS FILED MANUALLY. THE CIT(A) VIDE PARA 5 HAS FURTHER OBSERVED THAT TH E ASSESSEE HAD ALREADY FILED THE APPEAL ELECTRONICALLY AS PER THE PROVISIO NS OF THE ACT AND THE ASSESSEE MAY SEEK CONDONATION OF DELAY IN FILING TH E SAID APPEAL LATE. IN SUCH FACTS AND CIRCUMSTANCES, THERE IS NO MERIT IN THE PRESENT APPEAL FILED BY THE ASSESSEE. THE CIT(A) HAS ALREADY NOTED THE FACT THAT THE ASSESSEE AS ON LATER DATE FILED THE APPEAL ELECTRONICALLY AS PE R THE PROVISIONS OF THE ACT, WHICH COULD BE CONSIDERED. THE CIT(A) THUS MAY TAK E INTO ACCOUNT THE MANUAL APPEAL FILED IN TIME AND DISPOSE OFF THE DEL AY, IF ANY, IN FILING THE APPEAL LATE ELECTRONICALLY. 3. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH DAY OF DECEMBER, 2019. SD/- SD/- (N.K.BILLAIYA) (SU SHMA CHOWLA) & & & & /ACCOUNTANT MEMBER /JUDICIAL MEMBER / DATED : 19 TH DECEMBER, 2019 . * AMIT KUMAR * 3 ITA NO:149/DEL/2017 ASSESSMENT YEAR: 2013-14 -+/#4#/5 COPY OF THE ORDER IS FORWARDED TO : 1. )* / THE APPELLANT 2. +,)* / THE RESPONDENT 3. 6 7 8 / THE CIT(A) 4. 9 6 / THE PR. CIT 5. 6. #:;+/ / DR, ITAT, DELHI ;<(=5 GUARD FILE. / BY ORDER , ,#/+/ // TRUE COPY // ?@A ?@A ?@A ?@A , ASSISTANT REGISTRAR, ITAT, DELHI