SRI PARASWANATH DIGAMBAR JAIN BHAVAN MANAGEMENT TRUST , VILLUPURAM V. ACIT , CPC , BANGALORE

ITA 575/CHNY/2022

AI Insights

The case involves Sri Parswanath Digambar Jain Bhavan Management Trust, which appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appeal was initially dismissed due to a delay of 307 days in filing without a condonation petition. The Income Tax Appellate Tribunal (ITAT) in Chennai, after hearing both parties, decided to remit the matter back to the CIT(A) to allow the assessee an opportunity to explain the delay and to file a condonation petition.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 135279 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 11-12-2022
• Assessment Year: misc
• Appeal Filed On: 10-09-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 154; 11

Judgement Text

आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.575/Chny/2022 िनधाŊरण वषŊ/Assessment Year: 2015-16 Sri Parswanath Digambar Jain Bhavan Management Trust, No. 22, Subramana Swami Koil St., Tindivanam, Villupuram 604 001. [PAN:AAMTS2577A] Vs. The Assistant Commissioner of Income Tax/ITO, Ward 2, Villupuram. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri M. Karunakaran, Advocate ŮȑथŎ की ओर से/Respondent by : Shri AR V Sreenivasan, Addl. CIT सुनवाई की तारीख/ Date of hearing : 12.12.2022 घोषणा की तारीख /Date of Pronouncement : 21.12.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 10.05.2022 relevant to the assessment year 2015-16. 2. The appeal filed by the assessee is delayed by two days in filing the appeal, for which, the assessee has filed a petition for condonation of the delay in the form of an affidavit, to which; the ld. DR has not raised any I.T.A. No.575/Chny/22 2 serious objection. Consequently, since the assessee was prevented by sufficient cause, the delay of two days in filing of the appeal stands condoned and the appeal is admitted for adjudication. 3. Brief facts of the case are that the assessee filed its return of income for the assessment year 2015-16 on 16.03.2017 declaring income at ₹.NIL. The order under section 154 of the Income Tax Act, 1961 [“Act” in short] was passed by the CPC, Bengaluru on 01.03.2018 at an assessed income of ₹.7,40,510/-. The CPC, Bengaluru made an addition of ₹.7,40,510/- on account of disallowance of ₹.7,40,510/- on account of disallowance of exemption under section 11 of the Act and disallowance of deduction under section 24(a) of the Act. On appeal, the ld. CIT(A) dismissed the appeal of the assessee since petition for condonation of delay of 307 days in filing the appeal before the ld. CIT(A) was not filed. 4. On being aggrieved, the assessee is in appeal before the Tribunal. The ld. Counsel for the assessee has prayed for an opportunity to the assessee to file petition for condonation of delay before the ld. CIT(A) to explain the reasons for the delay. 5. On the other hand, the ld. DR relied upon the order of the ld. CIT(A). I.T.A. No.575/Chny/22 3 6. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. Against the disallowance made by the Assessing Officer and assessee filed an appeal before the ld. CIT(A) with a delay of 307 days in filing the appeal without filing a petition for condonation of delay. Therefore, the ld. CIT(A) dismissed the appeal of the assessee. To meet the ends of natural justice, we are of the considered opinion that the assessee may be given one opportunity so that the assessee can explain the reasons for the delay in filing the appeal before the ld. CIT(A). Accordingly, we remit the matter back to the file of the ld. CIT(A) to consider the petition for condonation of delay as may be filed by the assessee and pass order in accordance with law. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 21 st December, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 21.12.2022 Vm/- I.T.A. No.575/Chny/22 4 आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.