Sarala Foods Private Limited, , Vijayawada V. The Assistant Commissioner of Income Tax Officer, Circle-1, , Kakinada

ITA 195/VIZ/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2534 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 13-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 64

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No. 195/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2011-12) M/s Sarala Foods(P) Ltd. D.No.37-2-14, Flat No.B Vijaya Sindhu Apartments Market Street Kakinada [PAN : AAJCS1419B] Vs. Asst. Commissioner of Income Tax Circle-1 Kakinada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri G.V.N.Hari, AR प्रत्यधथी की ओर से / Respondent by : Shri S.P.G.Mudaliar, DR सुनवधई की तधरीख / Date of Hearing : 04.05.2022 घोर्णध की तधरीख/Date of Pronouncement : 11.05.2022 O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : Condonation of Delay : This appeal is filed by assessee against the order of the Commissioner of Income Tax (Appeals) [in short, “CIT(A)”]-2, Visakhapatnam in ITA No.526/2014-15/ACIT,C-1, KKD/VSP/2019-20 dated 31.10.2019 for the Assessment Year (A.Y.) 2011-12 with the delay of 277 days. The assessee filed a petition for condonation of delay and 2 ITA No.195/Viz/2020, A.Y. 2011-12 M/s Sarala Foods (P) Ltd., Vijayawada submitted that though the actual delay is 277 days, the effective delay is only 64 days as the delay from 15.03.2020 to 14.10.2020 is to be excluded from the computation of delay as per the order of the Hon’ble Supreme Court dated 08.03.2021. On this issue, no doubt, the limitation period has started 64 days prior to the decision of the Hon’ble Supreme Court, however, considering the pandemic situation even prior to the decision of the Hon’ble Supreme Court and the reasons mentioned in the condonation petition, we are of the view that the assessee is prevented by sufficient cause to file the appeal belatedly. Therefore, we condone the delay. 2. So far as the merit of the case is concerned, the Ld.CIT(A) has passed ex-parte order and also he has not considered the additional ground raised by the assessee. Therefore, we remit the matter back to the file of the Ld.CIT(A) with a direction that the appeal should be disposed off, after giving opportunity to the assessee and also consider the additional ground raised by the assessee. 3. In the result, appeal of the assessee is allowed for statistical purposes. 3 ITA No.195/Viz/2020, A.Y. 2011-12 M/s Sarala Foods (P) Ltd., Vijayawada Order Pronounced in open Court on 11 th May, 2022. Sd/- Sd/- (एस बालाकृ ष्णन) (द ु व्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयकसदस्य/JUDICIAL MEMBER Dated : 11.05.2022 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee - M/s Sarala Foods(P) Ltd., D.No.37-2-14, Flat No.B, Vijaya Sindhu Apartments, Market Street, Kakinada 2. रधजस्व/The Revenue – Asst. Commissioner of Income Tax , Circle-1, Deepthi Towers, Main Road, Kakinada 3. प्रधान आयकर आयुक्त / The Pr.Commissioner of Income Tax-2, Visakhapatnam 4. आयकर आयुक्त (अपील) / Commissioner of Income Tax (Appeals)-2, Visakhapatnam 5. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम/ DR,ITAT, Visakhapatnam 6.गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam