M/S. FIRE AND SECURITY ASSOCIATION OF INDIA, CHENNAI V. ITO (EXEMPTIONS), WARD-4, CHENNAI

ITA 584/CHNY/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7115 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 22-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं ᮰ी जी. मंजुनाथ, लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 584/CHNY/2020 िनधाᭅरण वषᭅ / Assessment Year: 2011-12 M/s. Fire and Security Association of India, No.19/1, Kannadasansalai, Behind Natesan Park, T.Nagar, Chennai – 600 017. PAN: AAATF 1715F Vs The Income Tax Officer (Exemption), Ward -4, Chennai – 34. (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri R. Vijayaraghavan, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri G. Johnson, Addl. CIT स ु नवाई कȧ तारȣख/Date of Hearing : 02.12.2021 घोषणा कȧ तारȣख/Date of Pronouncement : 02.12.2021 आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-10, Chennai in ITA No.201/17-18/AY 2011-12, order dated 23.01.2020. The assessment was framed by the ITO (Exemptions), Ward-4, Chennai for the assessment year 2011-12 vide order dated 21.12.2017 u/s. 2 ITA No. 584/Chny/2020 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter the ‘Act’). 2. The only issue in this appeal of assessee is against the order of CIT(A) dismissing the appeal of assessee as filed beyond due date without providing opportunity to rectify the defects. For this, assessee has raised various grounds, which need not be reproduced. 3. We have heard rival contentions and gone through the facts and circumstances of the case. We noted that the CIT(A) has dismissed the appeal as belated appeal and barred by limitation by one day, according to him. Now, the grievance of assessee is that the CIT(A) has not allowed opportunity to file condonation petition even if there is a delay of one day. When these facts were confronted to ld. senior Department Representative, he only stated that the matter can be remanded back to the file of the CIT(A). Hence, we remand the matter back to the file of CIT(A) and in case, there is a delay of one day, the assessee will file condonation petition or will explain with evidence that there is no delay. After considering the delay, the CIT(A) will adjudicate the issue on merits. Accordingly, the order of CIT(A) is set aside and appeal of the assessee is allowed for statistical purpose. 3 ITA No. 584/Chny/2020 4. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the court on 2 nd December, 2021 at Chennai. Sd/- Sd/- (जी. मंजुनाथ) (G. MANJUNATHA) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 2 nd December, 2021 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.