Tenova India Private Limited, (Formerly known as M/sDelkot Tehnik India P. Ltd.), Bangalore V. ACIT, CHENNAI

ITA 3477/CHNY/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4309 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2017
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 05-06-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 27-12-2016
• Court: TRIBUNAL
• Department Lawyers: ASHISH TRIPATI
• Assessee Lawyers: N K SRINIVAS BHARATH
• Keywords: Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI , # , ' ( BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER ./ ITA NO.3477/MDS/2016 '# # /ASSESSMENT YEAR: 2012-13 M/S.TENOVA INDIA PVT. LTD., (FORMERLY KNOWN AS M/S.DELKOR TECHNIK INDIA PVT. LTD.), 94/3, T.T.K. ROAD, ALWARPET, CHENNAI-600 018. VS. THE ASST. COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-3(1), CHENNAI-34. [PAN: AAACD 7866 J ] ( * /APPELLANT) ( +,* /RESPONDENT) * - / APPELLANT BY : MR.N.K.SRINIVAS BHARATH, CA +,* - /RESPONDENT BY : MR.ASHISH TRIPATI, JCIT - /DATE OF HEARING : 05.06.2017 - /DATE OF PRONOUNCEMENT : 05.06.2017 / O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER : ITA NO.3477/MDS/2016 IS AN APPEAL FILED BY THE ASS ESSEE AGAINST THE ORDER OF DISPUTE RESOLUTION PANEL-2, BENGALURU, IN FILE NO.177/DRP-2- BNG/2016-17 DATED 23.11.2016 FOR THE AY 2012-13. ITA NO.3477/MDS/2016 :- 2 -: 2. SHRI ASHISH TRIPATI, JCIT REPRESENTED ON BEHALF OF THE REVENUE AND SHRI N.K.SRINIVAS BHARATH, CA, REPRESENTED ON BEHAL F OF THE ASSESSEE. 3. IT WAS SUBMITTED BY THE LD.AR THAT THERE WAS A T HREE DAY DELAY IN FILING THE APPLICATION BEFORE THE DISPUTE RESOLUTIO N PANEL (IN SHORT DRP) ON ACCOUNT OF A COMMUNICATION GAP BETWEEN THE ASSES SEE AND ITS BRANCH OFFICE WHO HAD RECEIVED THE ORDER. THE LD.AR PLACE D BEFORE US A COPY OF THE CONDONATION OF DELAY APPLICATION AND AFFIDAVIT FILED BEFORE THE DPR. IT WAS A SUBMISSION THAT THE DELAY MAY BE CONDONED AND DRP MAY BE DIRECTED TO DISPOSE ASSESSEES APPLICATION ON MERIT S. 4. IN REPLY, THE LD.DR SUBMITTED THAT THE DELAY SHO ULD NOT BE CONDONED. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND WE HAVE ALSO PERUSED THE AFFIDAVIT FILED IN RESPECT OF THE CONDONATION O F DELAY BEFORE THE DRP. IT IS NOTICED THAT THE DELAY IS OF THREE DAYS AND THE ASSESSEE HAS ALSO GIVEN THE REASONS FOR THE DELAY IN DETAIL AND THE DELAY I S ON ACCOUNT OF A TECHNICAL DEFECT. IN THESE CIRCUMSTANCES, WE ARE O F THE OPINION THAT THE DELAY IN FILING OF THE APPLICATION BEFORE THE DPR I S LIABLE TO BE CONDONED AND WE DO SO. IN THESE CIRCUMSTANCES, THE DELAY IN FILING OF THE APPLICATION BEFORE THE DRP STANDS CONDONED AND THE ISSUES IN THESE APPEAL ARE RESTORED TO THE FILE OF THE DRP TO ADJUDICATE O N THE APPLICATION ON MERITS. ITA NO.3477/MDS/2016 :- 3 -: 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH JUNE, 2017, AT CHENNAI. SD/- SD/- ( ) ( SANJAY ARORA ) /ACCOU NTANT MEMBER ( # ) (GEORGE MATHAN) ' /JUDICIAL MEMBER /CHENNAI, 3 /DATED: 5 TH JUNE, 2017. TLN - +'45 65 /COPY TO: 1. * /APPELLANT 4. 7 /CIT 2. +,* /RESPONDENT 5. 5 +'' /DR 3. 7 ( ) /CIT(A) 6. # /GF