AMD Financial Services Private Limited, New Delhi V. ACIT, Circle 1(1), Delhi

ITA 2042/DEL/2023

AI Insights

The case involves M/s. AMD Financial Services P. Ltd., the appellant, contesting an order from the CIT(A)/NFAC which dismissed their appeal as not maintainable due to an alleged delay of 4333 days in filing against an intimation order dated 24.02.2011. The assessee argued that the intimation was actually received on 13.01.2023 via email, well within the 30-day period required to file an appeal. The Senior DR supported the CIT(A)'s decision, but could not effectively counter the assessee's argument regarding the actual date of receipt of the intimation. Consequently, the Tribunal set aside the CIT(A)'s decision and remanded the case for further adjudication on the substantive grounds of appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122079 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 30-08-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 16-07-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA No.2042/Del/2023 Assessment Year: 2010-11 M/s. AMD Financial Services P. Ltd., 18, 1 st Floor, Pusa Road, Karol Bagh, New Delhi 110005 PAN AABCA 0347 E vs. The ACIT, Circle 1(1), Delhi (Appellant) (Respondent) For Assessee : Shri Suresh K. Gupta, CA For Revenue : Shri Om Prakash, Sr. DR Date of Final Hearing : 31.08.2023 Date of Pronouncement : 31.08.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of ld. CIT(A)/NFAC dated 31.05.2023 for AY 2010-11. 2. I have heard arguments of both the sides on ground no. 1 of assessee. The ld. Assessee Representative (AR) submitted that the ld. CIT(A) has grossly erred on fact and in law in dismissing the appeal treating the same as not maintainable on account of delay of 4333 days in filing appeal against the intimation order u/s. 143(1) dated 24.02.2011 by ignoring the fact that the said order was intimated and served on the assessee through email on 13.01.2023 at 15:09:13 PM. Therefore on receipt of intimation order dated 24.02.2011 on 13.01.2023 the appeal filed on 13.02.2023 has to be treated as filed within prescribed time limit of 30 days counting from the date of receipt of order by the assessee therefore there is no delay in filing appeal before the ld. CIT(A). ITA No.2042/Del/2023 2 3. Replying to the above, the ld. Senior DR strongly supported the first appellate order dismissing appeal of assessee in limine treating the same has barred by limitation. However, on being asked by the bench he could not controvert the contention of ld. AR that the assessee first time received and saw the intimation u/s. 143(1) of the Act, through email on 13.01.2023 and thus, first appeal filed by the assessee cannot be treated as time barred. Accordingly, conclusion drawn by the ld. CIT(A) is set aside and I hold that since the assessee received intimation order on 13.01.2023. Therefore the appeal filed on 13.02.2023 cannot be treated as time barred. Consequently, the first appellate order is set aside and I hold that the appeal is maintainable being filed within prescribed time limit before the ld. CIT(A). Accordingly, ground no. 1 of assessee is allowed. 4. Since the ld. CIT(A) has not adjudicated grounds of appeal raised in Form no. 35 therefore the matter is restored to his file for adjudication of grounds of assessee after allowing due opportunity of hearing to the assessee and without being influenced with the earlier order. 5. In the result, the appeal of assessee is allowed for statistical purposes. Order pronounced in the open court on 31.08.2023 Sd/- (CHANDRA MOHAN GARG) JUDICIAL MEMBER Dated: 31 st August, 2023. NV/- Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR ITA No.2042/Del/2023 3 // By Order // Asstt. Registrar, ITAT, New Delhi