S.S.Chemtrade, Ahmedabad V. The DCIT, Circle- 2(1)(1), Ahmedabad

ITA 223/AHD/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0943 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 03-07-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 05-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: FORTHEASSESSEESUBMITTEDTHATTHEREISA; FORTHEREVENUEHAS

Judgement Text

xplanation INTHEINCOMETAXAPPELLATETRIBUNAL AHMEDABAD“B”BENCH Before:Smt.AnnapurnaGupta,AccountantMember AndShriT.RSenthilKumar,JudicialMember SSChemtrade, A-508,Infinity, OppSafalProfitare Satellite, Ahmedabad-380015. PAN:ACGFS8540K (Appellant) Vs TheD.C.I.T, Circle-2(1)(1), Ahmedabad. (Respondent) AssesseeRepresented:ShriDipakThakkar,AR RevenueRepresented:ShriSudhenduDas ,Sr-DR Dateofhearing:04-07-2024 Dateofpronouncement:15-07-2024 आदेश/ORDER PERT.R.SENTHILKUMAR,JUDICIALMEMBER Thisappealisfiledbytheassesseeasagainsttheex-party appellateorderdated24.03.2023passedbythetheNational FacelessAppealCentre(NFAC),Delhiarisingoutoftheassessment orderpassedundersection143(3)oftheIncome-TaxAct,1961 [hereinafterreferredtoas"theAct"]relatingtotheAssessmentYear (AY)2018-19. 2.TheLd.Counselfortheassesseesubmittedthatthereisa delayof65daysinfilingtheappealbeforetheLd.CIT(A).However, thedelaywasnotexplainedproperlybyfilingaffidavit.Forthis reason,theappealwasdismissedwithoutgoingintomeritofthe case.Now,theassesseethroughitsPartnerfiledaNotarizedaffidavit ITANo:223/Ahd/2023 AssessmentYear:2018-19 ITANo.223/Ahd/2023 SSChemtradevs.DCIT Asst.Year2018-19PageNo. 2 explainingthattheearlierPartnerwhowaslookingaftertheaffairs ofthepartnershipfirmwaspassedawayon08.04.2024andwasbed riddenfromJuly2021andoftenhospitalizedforcriticalillness. Therefore,requestedtocondonethedelayof65daysinfilingthe appealbeforetheNFAC.TheLd.DRappearingfortheRevenuehas noobjectioninsettingasidethematerbacktothefileofNFAC. 3.Onperusaloftheaffidavitandmedicalrecordsofthedeceased partner,thisappealfiledbytheassesseeisliabletobeset-asideto thefileoftheNFACwithadirectiontoconsiderthecondonation delaypetitionandpassorderonmeritsaftergivingopportunityof hearingtotheassessee.Needlesstosay,thatassesseeshouldmake useofthisopportunitybyfilingtherelevantpaper/documents beforetheNFAC,forpassingorderonmeritsofthecase.Hence,the appealfiledbytheassesseeisallowedforstatisticalpurposes. 4.Intheresult,theappealfiledbytheassesseeisallowedfor statisticalpurposes. Orderpronouncedintheopencourton15/07/2024 Sd/-Sd/- (ANNAPURNAGUPTA)(T.R.SENTHILKUMAR) ACCOUNTANTMEMBERJUDICIALMEMBER (TrueCopy) Ahmedabad:Dated15/07/2024 Manish