Apex Viswa Engineering Services Pvt.Ltd. , Chennai V. DCIT, Corporate Circle 1(1), Chennai

ITA 2283/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5681 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 18-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN
• Keywords: Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , !, # $% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER ./ ITA NO.2283/MDS/2017 ( )( / ASSESSMENT YEAR : 2010-11 M/S APEX VISWA ENGINEERING SERVICES PVT. LTD., 45, 5 TH FLOOR, TRUST CROSS STREET, MANDAVELI, CHENNAI - 600 028. PAN : AADCP 2205 N V. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI - 600 034. (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : NONE -.+, / 0 / RESPONDENT BY : SHRI N. MADHAVAN, ADDL. CIT 1 / 2# / DATE OF HEARING : 30.11.2017 3 ) / 2# / DATE OF PRONOUNCEMENT : 30.11.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -5, CHENNA I, DATED 04.08.2017 AND PERTAINS TO ASSESSMENT YEAR 2010-11. 2. THE ONLY ISSUE ARISES FOR CONSIDERATION IS WITH REGARD TO CONDONATION OF DELAY OF 15 DAYS IN FILING APPEAL BE FORE THE CIT(APPEALS). 2 I.T.A. NO.2283/MDS/17 3. NO ONE APPEARED FOR THE ASSESSEE. THE LD. DEPAR TMENTAL REPRESENTATIVE SUBMITTED THAT THE ASSESSEE COULD NO T FILE ANY DOCUMENTARY EVIDENCE TO SUPPORT THE REASONS FOR DEL AY IN FILING THE APPEAL. THEREFORE, ACCORDING TO THE LD. D.R., THE CIT(APPEALS) REJECTED THE PETITION FILED BY THE ASSESSEE FOR CON DONATION OF DELAY. 4. ON PERUSAL OF THE IMPUGNED ORDER OF THE CIT(APPE ALS), IT APPEARS THAT THE DELAY WAS DUE TO THE ABSENCE OF AU DITOR FOR 15 DAYS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION T HAT WHEN THE AUDITOR WAS AWAY FROM STATION, THE ASSESSEE CANNOT BE BLAMED FOR NOT FILING THE APPEAL WITHIN THE PRESCRIBED TIME. MOREOVER, PROCEEDING BEFORE THE CIT(APPEALS) IS A J UDICIAL PROCEEDING. THEREFORE, THE CIT(APPEALS) IS EXPECTE D TO QUANTIFY THE TAXABLE INCOME IN ACCORDANCE WITH THE PROVISIONS OF INCOME-TAX ACT. THE OBJECT OF PROCEEDING UNDER THE INCOME-TAX ACT I S TO QUANTIFY THE TAXABLE INCOME AND LEVY TAX THEREON. SINCE THE ASS ESSEE CANNOT BE BLAMED FOR ABSENCE OF THE AUDITOR TO WHOM THE PAPER S WERE ENTRUSTED TO FILE APPEAL BEFORE THE CIT(APPEALS), T HIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE ASSESSEE WAS PREVEN TED FROM SUFFICIENT CAUSE FROM FILING THE APPEAL WITHIN THE PRESCRIBED TIME. ACCORDINGLY, THIS TRIBUNAL IS OF THE CONSIDERED OPI NION THAT THERE WAS 3 I.T.A. NO.2283/MDS/17 A SUFFICIENT CASE ON THE PART OF THE ASSESSEE IN NO T FILING THE APPEAL WITHIN THE PRESCRIBED TIME. HENCE, THE DELAY OF 15 DAYS IN FILING THE APPEAL BEFORE THE CIT(APPEALS) IS CONDONED. 5. NOW THE APPEAL STANDS RESTORED ON THE FILE OF TH E CIT(APPEALS). THE CIT(APPEALS) IS HEREBY DIRECTED TO DISPOSE THE APPEAL ON MERIT AFTER GIVING A REASONABLE OPPORTUNI TY TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH NOVEMBER, 2017 AT CHENNAI. SD/- SD/- ( ! ) ( . . . ) (SANJAY ARORA) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 30 TH NOVEMBER, 2017. KRI. / -267 87)2 /COPY TO: 1. +, /APPELLANT 2. -.+, /RESPONDENT 3. 1 92 () /CIT(A)-5, CHENNAI-34 4. PRINCIPAL CIT-1, CHENNAI 5. 7: -2 /DR 6. ;( < /GF.