M/s.Ram Bahadur Thakur Ltd, Cochin V. The ACIT,Corp.Circle-2(1), Kochi

ITA 452/COCH/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6938 (ITAT-COCHIN)
• Duration Of Justice: 2 year(s) 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 1998-1999
• Appeal Filed On: 27-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George Mathan, JM & Shri M. Balaganesh, AM ITA No. 452/Coch/2019 (Assessment Year: 1998-99) M/s. Ram Bahadur Thakur Pvt. Ltd. Siddarth, P.B. No. 583 II Main, Kochi 682003 Vs. DCIT, Circle 1(1) Range-1, Kochi PAN – AABCR2996L Appellant Respondent Appellant by: Shri Terry V. James, Advocate Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 15.03.2022 Date of Pronouncement: 15.03.2022 O R D E R Per: Bench This appeal is directed against the order passed by the learned CIT(A)-1, Kochi in Appeal No. ITA 87/EKM/CIT(A)-1/2015-16 dated 25.04.2019. 2. We have considered the rival contentions. At the outset we find that the assessee has preferred an appeal before the learned CIT(A) with a delay of 2220 days. The said delay had not been condoned by the learned CIT(A) and the appeal was dismissed as not maintainable. Aggrieved assessee is in appeal before us. 3. Before us the learned A.R. stated that there was an ongoing dispute between the Directors of the assessee company; the estates of the assessee company were put on auction and eventually sold and that the main office of the assessee company which was inside the Port Trust area was taken over by the Cochin Port Trust. All these factors collectively contributed for the delay and the assessee was also incapacitated to enter the premises, ITA No. 452/Coch/2019 M/s. Ram Bahadur Thakur Pvt. Ltd. 2collate the details and submit before the competent authority. Accordingly he requested for setting aside the appeal to the file of the CIT(A) for de novo adjudication on merit after condonation of delay. 4. Per contra the learned D.R. vehemently supported the order of the lower authorities and objected to condonation of delay. 5. Considering the reasons attributed by the assessee as detailed supra and also considering the fact that these reasons were not found to be false, we deem it fit and appropriate in the interest of justice and fair play to remand this appeal to the file of the learned CIT(A) for de novo adjudication on merits after condoning the delay in filing the appeal by the assessee before the CIT(A). Accordingly the grounds are allowed for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Dictated and pronounced in the open Court on 15th March, 2022. Sd/- Sd/- (George Mathan) (M. Balaganesh) Judicial Member Accountant Member Cochin, Dated: 15th March, 2022 Copy to: 1. The Appellant 2. The Respondent 3. The CIT(A) -1, Kochi 4. The CIT - Kochi 5. The DR, ITAT, Cochin 6. Guard File By Order //True Copy// Assistant Registrar ITAT, Cochin n.p.