THE TAMILNADU CO-OPERATIVE MILK PRODUCERS FEDERATION LTD , CHENNAI V. ADIT , CENTRAL PROCESSING UNIT , BANGALORE

ITA 710/CHNY/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0808 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 25-09-2022
• Assessment Year: 2019-2020
• Appeal Filed On: 18-08-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Set aside

Judgement Text

आयकर अपील सं./ITA No.710/Chny/2022 िनधा रण वष /Assessment Year: 2019-20 M/s.The Tamilnadu Co-operative- Milk Producers Federation Ltd., No.3A, Pasumpon Muthuramalingam Salai, Aavin Illam, Nandanam, Chennai. v. The Asst. Director of – Income Tax, CPC, Bengaluru. [PAN: AAAAT 0239 M] (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Mr.G.Baskar, Adv. यथ क ओर से /Respondent by : Mr.P.Sajit Kumar, JCIT सुनवाई क तारीख/Date of Hearing : 26.09.2022 घोषणा क तारीख /Date of Pronouncement : 14.10.2022 आदेश / O R D E R PER G. MANJUNATHA, AM: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 21.06.2022, and pertains to assessment year 2019-20. आयकर अपीलीय अिधकरण, ’सी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी वी. दुगा राव, माननीय ाियक सद एवं ी जी. मंजूनाथा, माननीय लेखा सद के सम BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA No.710/Chny/2022 M/s.The Tamilnadu Co-operative- Milk Producers Federation Ltd. :: 2 :: 2. The brief facts of the case are that the assessee M/s.The Tamilnadu Co-operative Milk Producers Federation Ltd., filed its return of income for the AY 2019-20 on 31.10.2019 declaring total income of Rs.13,80,54,758/- . The return filed by the assessee has been processed u/s.143(1)(a) of the Act, by the AO, CPC, Bengaluru, on 25.10.2020, and issued intimation to the assessee. The assessee filed appeal before the First Appellate Authority on 07.01.2022 with a delay of 1163 days. The assessee has filed petition for condonation of delay and explained reasons for delay in filing of the appeal. The Ld.CIT(A) rejected the petition filed by the assessee for condonation of delay and dismissed the appeal on technical grounds without condoning the delay of 1163 days in filing of the appeal. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 3. The Ld.AR for the assessee submitted that the Ld.CIT(A) erred in dismissing the appeal on technical grounds without condoning the delay in filing of the appeal, even though, the Hon’ble Supreme Court in their suo moto order specifically directed all Courts in this country to condone the delay in filing of the appeal, if such delay comes within the Covid-10 period specified in the order. The assessee has received intimation from CPC on 25.12.2020 and filed appeal on 07.01.2022 and said period comes within the period of general exemption provided by the Hon’ble Supreme Court. Therefore, the appeal filed by the assessee beyond specified date may be condoned and the issues involved in the appeal should be decided on merits. ITA No.710/Chny/2022 M/s.The Tamilnadu Co-operative- Milk Producers Federation Ltd. :: 3 :: 4. The Ld.DR, on the other hand, supporting the order of the Ld.CIT(A), submitted that the reasons given by the assessee does not come under Covid-19 period and thus, there is no error in the reasons given by the Ld.CIT(A) to dismiss the appeal filed by the assessee. 5. We have heard both the parties and perused the materials available on record. The AO, CPC issued intimation u/s.143(1)(a) of the Act, on 25.10.2020 and the assessee claimed that said intimation was not received by the assessee. The assessee has filed appeal before the First Appellate Authority on 07.01.2022 with a delay of 1163 days. We find that the delay in filing of the appeal before the First Appellate Authority comes under Covid-19 period general exemption provided by the Hon’ble Supreme Court in their suo moto order under Article 141 of the Constitution of India excluding certain period from 15.03.2020 to 31.05.2022. Therefore, we are of the considered view that the Ld.CIT(A) ought to have condoned the delay in filing of the appeal and decide the issue involved on merits. Further, the Ld.CIT(A) without appreciating the above facts dismissed the appeal filed by the assessee on technical grounds without condoning the delay. Therefore, we set aside the order of the Ld.CIT(A) and restore the issue to the file of the Ld.CIT(A) and direct the Ld.CIT(A) to condone the delay in filing of the appeal and adjudicate the issues involved in the appeal on ITA No.710/Chny/2022 M/s.The Tamilnadu Co-operative- Milk Producers Federation Ltd. :: 4 :: merits in accordance with law after giving reasonable opportunity of hearing to the assessee. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 14 th day of October, 2022, in Chennai. Sd/- (वी. दुगा राव) (V. DURGA RAO) याियक सद य/JUDICIAL MEMBER Sd/- (जी. मंजूनाथा) (G. MANJUNATHA) लेखा सद य/ACCOUNTANT MEMBER चे ई/Chennai, दनांक/Dated: 14 th October, 2022. TLN आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 4. आयकर आयु"/CIT 2. यथ /Respondent 5. िवभागीय ितिनिध/DR 3. आयकर आयु" (अपील)/CIT(A) 6. गाड फाईल/GF