EH Building Consultancy Pvt Ltd, Chennai V. ITO, Corp Ward 2(1), Chennai

ITA 226/CHNY/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4479 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 29-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण ’सी’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय ŵी महावीर िसंह, उपाȯƗ एवं माननीय ŵी मनोज कु मार अŤवाल ,लेखा सद˟ के समƗ। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.226/Chny/2019 (िनधाŊरणवषŊ / Assessment Year: 2012-13) M/s. E.H Building Consultancy Pvt. Ltd. Flat No.1C, First Floor Gowri Chitra Garden Complex No.88/4, Arcot Road, Vadapalani, Chennai – 600 026. बनाम/ Vs. ITO Corporate Ward-2(1), Chennai. ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCE-8062-E (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Shri S. Sridhar (Advocate)-Ld. AR ŮȑथŎकीओरसे/Respondent by : Shri P. Sajit Kumar(JCIT) – Ld. Sr. DR सुनवाईकीतारीख/ Date of Hearing : 11-04-2022 घोषणाकीतारीख / Date of Pronouncement : 18-04-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of the order of learned Commissioner of Income Tax (Appeals)-6,Chennai [CIT(A)] dated 13.03.2017 in the matter of assessment framed by the Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 27.03.2015. The assessee being resident assessee is stated to ITA No.226/Chny/2019 - 2 - be engaged in consultancy services.In this appeal, the assessee aggrieved by confirmation of certain additions and disallowances. 2. The Registry has noted inordinate delay of 614 days in the appeal, the condonation of which has been sought by the assessee on the strength of condonation petition which is accompanied by affidavit of the Director of the assessee company. It has been submitted that the assessee became a defunct company and entire staff in Accounts Department had resigned from the company and office of the company was predominantly closed. Accordingly, the appeal could not be filed in time. The Ld. Sr. DR opposed the condonation of delay and submitted that the assessee’s appeal before Ld. CIT(A) has been dismissed in the impugned order for want of condonation of delay of 118 days. Having heard rival submissions, our adjudication would be as under. 3. Upon perusal of assessment order, it could be gathered that the assessee was saddled with certain additions and disallowance. Though the assessee preferred further appeal, however, the appeal was dismissed for want of condonation of delay of 118 days. The Ld. CIT(A) noted that the assessee was negligent and did not attend the proceedings despite being provided with as many as 15 opportunities of hearing. Aggrieved, the assessee is in further appeal before us. 4. The Ld. Sr. DR has pleaded for condonation of delay and sought another opportunity of hearing keeping in view the adverse situation being faced by the assessee. Keeping in view the principle of natural justice, we condone the delay and admit the appeal of the assessee. However, this concession would come at a cost of Rs.10,000/-. The assessee is directed to deposit the same with ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras within a period of ITA No.226/Chny/2019 - 3 - one month from the date of receipt of this order. The receipt / proof thereof shall be furnished by the assessee to the registry as well as Ld. CIT(A) forthwith. Accordingly, the delay is condoned and the appeal is restored back to the file of Ld. CIT(A) for denovo adjudication by way of speaking order. The assessee is directed to substantiate its case failing which Ld. CIT(A) shall be at liberty to dispose-off the appeal on the basis of material on record. 5. The appeal stand allowed for statistical purposes. Order pronounced on 18 th April, 2022. Sd/- (MAHAVIR SINGH) उपाȯƗ /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद˟ /ACCOUNTANT MEMBER चेɄई/ Chennai; िदनांक/ Dated : 18-04-2022 EDN आदेशकीŮितिलिपअŤेिषत/Copy of the Order forwarded to : 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकरआय ु Èत (अपील)/CIT(A)4. आयकरआय ु Èत/CIT 5. ͪवभागीयĤǓतǓनͬध/DR 6. गाड[फाईल/GF