KUMUDHA FACTORIES PVT LTD., CHENNAI V. ITO CORPORATE WARD 4(3), CHENNAI

ITA 229/CHNY/2023

AI Insights

The case involves Kumuda Factories Pvt. Ltd., which appealed against the orders of the Income Tax Officer (ITO) for the assessment years 2012-13 and 2013-14. The appeals were initially dismissed by the first appellate authority due to the absence of a condonation petition for the delay in filing the appeals. The appellant argued that the appeals were filed manually and later e-filed, adhering to the revised rules as per CBDT Circular No.20/2016. The tribunal decided to remand the case back to the first appellate authority to reconsider the delay in filing the appeals and to adjudicate on the merits if the delay is condoned.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133865 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 29-03-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 19-02-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. द ु गा1 राव, ाियक सद3 एवं माननीय +ी मनोज कु मार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.229 & 230/Chny/2023 (िनधा1रण वष1 / Assessment Years: 2012-13 & 2013-14) Kumuda Factories Pvt. Ltd. 15/3, Bheemanna Mudali Street, Alwarpet, Chennai – 600 018. बनाम/ V s. ITO Corporate Ward-4(3), Chennai. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AAB C K -9 3 8 9 - C (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri Suraj Nahar(CA)-Ld. AR थ की ओरसे/Respondent by : Mrs. Jothi Lakshmi Nayak (CIT) – Ld. DR सुनवाई की तारीख/Date of Hearing : 30-03-2023 घोषणा की तारीख /Date of Pronouncement : 30-03-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The grievance of the assessee in both the captioned appeal is same i.e., dismissal of appeals by first appellate authority for want of condonation of delay. The Ld. AR pleaded for another opportunity of hearing which has been opposed by revenue. 2. Upon perusal of case records, it could be seen that the assessments, in both the years, have been framed u/s 144 of the Act. Upon further appeal, first appellate authority dismissed the appeals in ITA Nos.229 & 230/Chny/2023 - 2 - limine on the ground that no condonation petition was filed by the assessee. 3. The Ld. AR has submitted that initially the appeals were filed manually. However, as per revised rules, the appeals were e-filed. As per Ld. AR, the manual appeal for AY 2013-14 was filed on 28.04.2016 which is within time. It was also submitted that the appeal was e-filed on 13.06.2016 which is also within time considering CBDT Circular No.20/2016 dated 26.05.2016. However the appeal for AY 2012-13 was field with a delay which may be considered sympathetically. 4. Considering the fact of the case, we deem it fit to restore both the appeals to the file of first appellate authority to reconsider condonation of delay in the light of facts submitted before us and if found acceptable, adjudicate the appeals on merits. The assessee is directed to substantiate its case. 5. Both the appeals stand allowed for statistical purposes. Order pronounced in the open Court on 30 th March, 2023. Sd/- (V. DURGA RAO) ाियक सद3 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद3 / ACCOUNTANT MEMBER चे)ई / Chennai; िदनांक / Dated : 30-03-2023 EDN/- आदेश की Uितिलिप अ 7ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु /CIT 4. िवभागीय ितिनिध/DR 5. गाड फाईल/GF