Svn agro refineries, Chennai V. ITO,CHE-C-141(1), CHENNAI

ITA 393/CHNY/2023

AI Insights

The case involves M/s. SVN Agro Refineries, the appellant, contesting an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which dismissed their appeal due to a delay in filing. The delay was attributed to the COVID-19 pandemic, during which the Supreme Court had excluded certain periods from limitation calculations. The Tribunal found that the period of delay in this case fell within the excluded timeframe and thus condoned the delay, remanding the case back to the CIT(A) for a decision on the merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133932 (ITAT-CHENNAI)
• Duration Of Justice: 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 25-04-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 26-03-2023
• Other Referred Cases: suo-moto writ petition (c) No. 3 of 2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कु मार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ ITA No.393/Chn y/2023 (िनधा@रण वष@ / Assessment Year: 2018-19) M/s. SVN Agro Refineries Vengaivasal Village, Santhoshpuram, Chennai-600 073. बनाम / V s . Income Tax Officer CHE-C-141(1) Chennai. था यी ले खा सं. /जीआ इ आ र सं. /P AN / G I R No . AAQ F S -1323-Q (अ पीलाथ%/Appellant) : (&'थ% / Respondent) अपीलाथ% की ओरसे/ Appellant by : Shri T.Vasudevan (Advocate)-Ld. AR &'थ% की ओरसे/Respondent by : Shri D.Hema Bhupal (JCIT) –Ld.DR सुनवाई की तारीख/Date of Hearing : 26-04-2023 घोषणा की तारीख /Date of Pronouncement : 26-04-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 03-01-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 02-03-2021. In the impugned order, the appeal has been dismissed for want of condonation of delay. The assessee has not filed the copy of the assessment order. ITA No.393/Chny/2023 - 2 - 2. The Ld. AR has submitted that the delay ought to have been condoned in terms of the decision of Hon’ble Supreme Court in suo- moto writ petition (c) No. 3 of 2020 dated 10.01.2022 which has excluded the period from 15.03.2020 till 28.02.2022 for the purpose of computing limitation due to Covid-19 Pandemic. The Ld. Sr. DR has supported the dismissal of the appeal. 3. We find that the assessment was framed on 02-03-2021 whereas the assessee has preferred first appeal on 08.02.2022. Even if there is delay, the aforesaid period is fully covered in exclusion period. Therefore, we condone the delay and direct Ld. CIT(A) to pass the order on merits after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its stand. 4. The appeal stand allowed for statistical purposes. Order pronounced in open court on 26 th April, 2023. Sd/- ( MANOMOHAN DAS) ाियक सद4 / JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद4 / ACCOUNTANT MEMBER चे7ई / Chennai; िदनांक / Dated : 26-04-2023 DS आदेश की Sितिलिप अ /ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आय ु त/CIT 4. वभागीय त न ध/DR 5. गाड फाईल/GF