M/S. PERFECT STONE PVT. LTD., CHENNAI V. ITO, CORPORATE CIRCLE - 5 (1), CHENNAI

ITA 613/CHNY/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9154 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 02-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ (एस एम सी) ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ (SMC) BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT आयकर अपील सं./ITA No.: 613/CHNY/2020 िनधाᭅरण वषᭅ /Assessment Year: 2016-17 M/s. Perfect Stone P Ltd., “LVR Center”, No.7, Seshadri Road, Alwarpet, Chennai – 600 018. PAN : AAACP 1931G v. The ITO, Corporate Ward-5(1) Chennai – 34. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri S. Sridhar, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri B. Sajive, JCIT स ु नवाई कȧ तारȣख/Date of Hearing : 08.11.2021 घोषणा कȧ तारȣख/Date of Pronouncement : 08.11.2021 आदेश /O R D E R 1. This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-3, Chennai, in ITA No.193/CIT(A)-3/2018-19, order dated 27.02.2020. The Assessment was framed by Income Tax Officer, Corporate Ward 5(1), Chennai for the assessment year 2016-17 vide order dated 23.12.2018 U/s 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’). 2 I.T.A. No.613/Chny/2020 2. At the outset, it is noticed that the appeal filed by the assessee is time barred by 33 days. The ld.counsel for the assessee filed an affidavit for condonation of delay stating the reason that impugned order of CIT(A) dated 27.02.2020 was served on the assessee company on 02.03.2020 and appeal was prepared by the counsel on record during COVID-19 pandemic on 28.05.2020 and ultimately, it was filed only on 03.06.2020. The ld.counsel stated that it was highly intensive COVID-19 period and full lock-down was imposed during March, April & May 2020 and hence, there was a reasonable cause for delay. When these facts were pointed out to the ld. senior Department Representative, he fairly conceded the position. As there exist a reasonable cause for filing this appeal belatedly, I condone the delay and admit the appeal. 3. The ld.counsel for the assessee took me through the order of CIT(A) and stated that the CIT(A) has not condoned the delay of 58 days for the reason that the assessee has not stated any grounds for condonation of delay. The relevant findings of CIT(A) reads in Para 5.1 & 5.2 as under: 5.1 It is pertinent to note that there is a 58 days delay in filing the appeal. The appellant in Form 35 has also agreed to the fact that there is a delay and has stated that the grounds of condonation delay will be 3 I.T.A. No.613/Chny/2020 submitted at the time of hearing. The relevant extract of Form 35 is enclosed herewith for ease of reference: Appeal filing details 14 Whether there is delay in filling appeal? Yes 15 If reply to 14 is Yes, enter the grounds for condonation of delay (not exceeding 500 words) The grounds for condonation of delay and proof will be submitted at the time of hearing. 16 Details of Appeal Fees Paid BSR Code Date of Payment Serial Number Amount 0004329 30/03/2019 6236 1000 5.2 On perusal of the submission, the appellant has failed to provide any reason on why the delay in filing the appeal should be condoned. Further the certificate from the Chartered Accountant is also dated 11.01.2019 whereas the appeal is filed on 30.03.2019. Hence there is no reason for the appellant to file a delayed appeal.” The ld. counsel from the above finding of CIT(A) stated that once the CIT(A) has not given opportunity for filing condonation petition for reasonable cause, there is no reason for dismissing the appeal for non-condonation. When these facts were confronted to ld. senior DR, he could not controvert the above stated factual situation. 4. After hearing the rival contentions, I remand the matter back to the file of CIT(A), who will first adjudicate the issue of condonation of delay, as the assessee has now undertaken before me to file a recent application for condonation of delay before CIT(A). The CIT(A) will consider the application and then will 4 I.T.A. No.613/Chny/2020 decide on condonation first. In case, he condones the delay, he will decide the issue on merits. Accordingly, the order of CIT(A) is set aside and matter remanded back to his file for fresh consideration. 5. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 8 th November, 2021 at Chennai. Sd/- (महावीर ͧसंह ) (Mahavir Singh) उपाÚय¢ /Vice President चे᳖ई/Chennai, ᳰदनांक/Dated, the 8 th November, 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.