SHREE CHHANI NAGRIK SAHAKARI BANK LTD, VADODARA V. D.C.I.T. CIRCLE 1(1)(1), VADODARA

ITA 327/AHD/2023

AI Insights

The case involves an appeal by Shree Chhani Nagrik Sahakari Bank Limited against the order of the Learned Commissioner of Income Tax (Appeals), Ahmedabad, which had dismissed the assessee's appeal due to an alleged delay in filing. The assessee argued that the delay was justified under the CBDT Circular No. 20/2016, which extended the time limit for filing appeals. The Tribunal found that there was no delay in filing the appeal within the extended time limit provided by the circular and thus set aside the issue for fresh adjudication.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135804 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-08-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 02-05-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHRIPANKILGANDHI

Judgement Text

आयकरअपीलीयअधिकरण , अहमदाबादनयायपीी INTHEINCOMETAXAPPELLATETRIBUNAL, ‘’A’’BENCH,AHMEDABAD BEFORESHRIWASEEMAHMED,ACCOUNTANTMEMBER And SHRITRSENTHILKUMAR,JUDICIALMEMBER आयकरअपीलसं./ITANo.327/AHD/2023 धििाधरणवरध / Asstt.Year:2008-2009 ShreeChhaniNagrikSahakariBank Limited, Opp.NavapuraChhani, Vadodara. PAN:AAAAS1781K Vs. D.C.I.T, Circle-1(1)(1), Vadodara. (Applicant)(Respondent) Assesseeby:ShriPankilGandhi,A.R Revenueby:ShriSanjayKumar,Sr.D.R सुिवाईकीतारीख /DateofHearing:10/08/2023 घोरणाकीतारीख /DateofPronouncement:01/11/2023 आदेश /ORDER PERWASEEMAHMED,ACCOUNTANTMEMBER: ThecaptionedappealhasbeenfiledattheinstanceoftheAssesseeagainst theorderoftheLearnedCommissionerofIncometax(Appeals),Ahmedabad, arisinginthematterofassessmentorderpassedunders.143(3)oftheIncome TaxAct,1961(here-in-afterreferredtoas"theAct")relevanttotheAssessment Year2008-2009. ITAno.327/AHD/2023 A.Y.2008-09 2 2.Attheoutset,wenotethattheLd.CIT(A)hasdismissedtheappealfiledby theassesseeonthereasoningthattherewasadelayinfilingtheappealandat thesametime,suchdelaywasnotacceptedbytheassesseewhichisevident fromformNo.35memooftheappealfiledbytheassessee.Thus,theLd.CIT(A) wasoftheviewthatthedelayinfilingtheappealbytheassesseehasnotbeen justified.Therefore,theappealfiledbytheassesseewasdismissed. 3.Theld.ARappearingonbehalfoftheassesseebeforeussubmittedthat thetimelimitforfilingtheappealwasextendedbyvirtueoftheCBDTCircular bearingNo.20/2016[F.No.279/MISC/M-54/2016/ITJ]till15/06/2016,whereas theappealwasfileddated14/06/2016whichwaswellwithinthetimelimit.Asper theLd.ARtherewasnodelayinfilingtheappealandthustheLd.CIT(A)has dismissedtheappealfiledbytheassesseeonwrongassumptionoffacts. Accordingly,theLd.ARprayedbeforeustoset-asidetheissuetothefileoftheLd. CIT(A)forfreshadjudicationonmeritaspertheprovisionsoflaw. 4.Onthecontrary,theld.DRhasnotcontrovertedtheargumentsadvanced bytheLd.ARfortheassessee. 5.Wehaveheardtherivalcontentionsandperusedthematerialsavailableon record.TheCBDTvideCircularNo.20/2016[F.No.279/MISC/M-54/2016/ITJ]has extendedthetimeforfilingtheappealtill15/06/2016,whichisextractedasunder: 2.ThematterhasbeenexaminedbytheBoard.Whiletheunderlyingissuesrelatingtoe- filingofappealshavesincebeenaddressedandresolved,inordertomitigateany inconveniencecausedtothetaxpayersonaccountofthenewrequirementofmandatory e-filingappeals,ithasbeendecidedtoextendthetimelimitforfilingofsuche-appeals.E- appealswhichwereduetobefiledby15-5-2016canbefiledupto15-6-2016.Alle- appealsfiledwithinthisextendedperiodwouldbetreatedasappealsfiledintime. 6.Inviewoftheabove,wenotethattherewasnodelayinfilingtheappeal bytheassessee.Hence,weset-asidetheissuetothefileoftheLd.CIT(A)with thedirectiontoadmittheappealandadjudicatethesameafreshasperthe ITAno.327/AHD/2023 A.Y.2008-09 3 provisionsoflaw.Hence,thegroundofappealoftheassesseeisallowedforthe statisticalpurposes. 7.Intheresult,theappealfiledbytheassesseeisherebyallowedforthe statisticalpurposes. OrderpronouncedintheCourton01/11/2023atAhmedabad. Sd/-Sd/- (TRSENTHILKUMAR)(WASEEMAHMED) JUDICIALMEMBERACCOUNTANTMEMBER (TrueCopy) Ahmedabad;Dated01/11/2023 Manish