Bhuvana Anand, Chennai V. DCIT,CPC, Dangalore

ITA 429/CHNY/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5804 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 28-10-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Condonation of delay; Set aside
• Section: 143(1)

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कु मार अ7वाल , लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.429/Chny/2021 (िनधाCरण वषC / Assessment Year: 2018-19) Bhuvana Anand 14 (Old No.20A), Sambasivan Street, T. Nagar, Chennai – 600 017. बनाम/ V s. DCIT Centralized Processing Center, Bangalore. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AIIP B-2 7 5 2 -L (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri R. Venkata Raman (CA) – Ld. AR थ की ओरसे/Respondent by : Shri G. Johnson (Addl. CIT) – Ld. DR सुनवाई की तारीख/ Date of Hearing : 29-03-2022 घोषणा की तारीख / Date of Pronouncement : 29-03-2022 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 the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) [in short ‘CIT(A)] dated 30-08-2021 in the matter of intimation issued u/s 143(1) issued by CPC, Bangalore on 29.04.2019. 2. The Ld. AR drew our attention to the impugned order and submitted that the Ld. CIT(A) dismissed the appeal on technical grounds for want of condonation of delay of 7 days as well as in view of the ITA No.429/Chny/2021 - 2 - observation that copy of order passed u/s 143(1) was not filed by the assessee. The Ld. AR submitted that there was reasonable cause for late filing of the appeal. The Ld. AR also submitted that the copy of order passed u/s 143(1) was duly filed by the assessee which is evident from the screenshot taken from the e-filing portal of the Income Tax Department. The Ld. Sr. DR submitted that the assessee did not mention the fact of late filing of appeal in Form No.35. 3. We find that against intimation issued u/s 143(1) by CPC, Bangalore, the assessee preferred further appeal to Ld. CIT(A) wherein the appeal has been dismissed on technical grounds as narrated in para- 2 above. Keeping in view the principles of natural justices, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) to consider the matter of condonation of delay leniently and thereafter, adjudicate the appeal on merits by way of speaking order. The assessee, in turn, is directed to substantiate its case failing which Ld. CIT(A) shall be at liberty to dispose-off the appeal on the basis of material on record. 4. The appeal stands allowed for statistical purposes. Order pronounced on 29 th March, 2022. Sd/- (MAHAVIR SINGH) उपा12 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद: / ACCOUNTANT MEMBER चे*ई / Chennai; िदनांक / Dated : 29-03-2022 EDN/- आदेश की Vितिलिप अ 7ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF