THE SALEM DISTRICT CRICKET ASSOCIATION, SALEM V. DCIT , CPC , BANGALORE

ITA 740/CHNY/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2960 (ITAT-CHENNAI)
• Duration Of Justice: 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 29-08-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(1)

Judgement Text

आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कु मार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENTAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.740/Chny/2022 (िनधाBरणवषB / Assessment Year: 2016-17) The Salem District Cricket Association Old No. F-72, New No. 20, 1 st Floor, Brindavan Road, Fairlands, Salem - 636 016. बनाम/ V s . DCIT CPC, Bangalore. थायीलेखासं. /जीआइआरसं. /P AN / G I R N o . AAC T T- 8 4 1 6 - D (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri S. Sridhar (Advocate) – Ld. AR थ कीओरसे/Respondent by : Shri AR V Sreenivasan (Addl. CIT) –Ld. DR सुनवाईकीतारीख/Date of Hearing : 26-09-2022 घोषणाकीतारीख /Date of Pronouncement : 26-09-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of hearing, it transpires that the appeal of the assessee has been dismissed by learned first appellate authority vide order dated 05.08.2022 for want of condonation of delay of 433 days since the assessee could not establish sufficient cause for late filing of the appeal. The return of income as filed by the assessee was processed u/s 143(1) which was rectified vide order dated 23.11.2019. ITA No.740/Chny/2022 - 2 - This intimation was in further challenge before Ld. First appellate authority. 2. The Ld. AR submitted that part of delay was attributable to lockdown situation arising out of Covid-19 Pandemic and accordingly, Ld. AR pleaded for condonation of delay which has been opposed by Ld. Sr. DR. 3. Considering the fact that part of delay was attributable to lockdown situation arising out of Covid-19 Pandemic and considering the principle of natural justice, the bench formed an opinion that the delay was to be condoned. However, this concession would be subject to payment of cost of Rs.10,000/-. The same shall be paid by the assessee within one month from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned first appellate authority who shall proceed to adjudicate the issues on merits. 4. The appeal stands allowed for statistical purposes Order pronounced on 26 th September, 2022. Sd/- (MAHAVIR SINGH) उपा12 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखासद9 /ACCOUNTANT MEMBER चे*ई/ Chennai; िदनांक/ Dated : 26-09-2022 JPV JPVJPV JPV आदेशकीVितिलिपअ6ेिषत/ Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकरआयु (अपील)/CIT(A)4. आयकरआयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF