SERVOCRAFT HR SOLUTIONS P LTD, CHENNAI V. DCIT CORPORATE CIRCLE-6(2), CHENNAI

ITA 3444/CHNY/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4287 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 25-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANAT KUMAR RAHA

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3444/CHNY/2019 िनधाᭅरण वषᭅ /Assessment Year:2011-12 M/s. Servocraft HR Solutions Pvt. Ltd., No.86/74, V Block, 3 rd Floor, 5 th Avenue, Anna Nagar, Chennai – 600 040. PAN: AAMCS 8400M v. The DCIT, Company Circle VI (2), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri Sanat Kumar Raha, Addl.CIT स ु नवाई कȧ तारȣख/Date of Hearing : 18.04.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 20.04.2022 आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal by the assessee is arising out of the order of the learned Commissioner of Income Tax (Appeals)-16, Chennai in ITA No.587/CIT(A)-16/2013-14 dated 11.12.2018. The assessment was framed by the DCIT, Company Circle VI(2), Chennai u/s.143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’) for the assessment year 2011-12 vide order dated 18.01.2013. 2 ITA No.3444/Chny/2019 2. At the time of hearing, none is present for assessee and it is noticed that the CIT(A) has dismissed the appeal as time barred and beyond limitation. It is noted that the delay was of 23 days before CIT(A) and the assessee has filed condonation petition stating that the appeal papers were mixed up with other papers. We noted that the order of CIT(A) is ex-parte and the CIT(A) has not condoned the delay and dismissed the appeal as barred by limitation. He observed in para 6.3 as under:- 6.3 The burden is on the assessee to reasonably explain day-to-day delay and establish that there existed reasonable and sufficient cause for the delay in filing the appeal. However, the “Delay condonation Petition” was only a letter and not an affidavit and it was signed by the A.R. and not by the assessee. Moreover, the “Delay Condonation Petition” was vague and lacks any specific contentions and fails to explain day-to-day delay in reasonable manner. 3. We have heard ld. Senior DR and gone through the facts and circumstances of the case. We are of the view that the assessee should have been allowed to file condonation petition by the CIT(A). When these facts were confronted to ld. senior DR, he fairly agreed that matter can go back to the file of CIT(A) first on adjudication for condonation petition in case assessee files condonation petition and subsequently to decide the issue on 3 ITA No.3444/Chny/2019 merits, in case delay is condoned. In term of the above, the order of CIT(A) is set aside and matter remanded back to his file for fresh consideration. 4. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the court on 20 th April, 2022 at Chennai. Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 20 th April, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.