Guindy machine tools ltd, Chennai V. Acit corporate circle-2(1), Chennai

ITA 802/CHNY/2023

AI Insights

The case involves M/s Guindy Machine Tools Ltd., the appellant, contesting an ex-parte order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2013-14. The appeal was initially delayed by 771 days, attributed to the COVID-19 pandemic and lack of awareness of the appeal proceedings by the assessee. The Income Tax Appellate Tribunal in Chennai, after considering the circumstances and the Supreme Court's decision on the exclusion period due to the pandemic, decided to condone the delay and restore the appeal to the CIT(A) for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134388 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 27-08-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 09-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण “सी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय ी वी. द ु गा राव, ाियक सद एवं माननीय ी मनोज कुमार अ%वाल ,लेखा सद के सम(। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.802/Chny/2023 (िनधा रण वष / As sessment Year: 2013-14) M/s Guindy Machine Tools Ltd. No.214, Velachery Main Road, Palikaranai, Chennai – 600 100 बनाम / V s . ACIT-Corporate Circle 2(1) Nungambakkam Chennai – 600 034 था यी ले खा सं. /जी आ इ आ र सं. /P A N / G I R N o . AAACG-1118-Q (अपीलाथ /Appellant) : (!"थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Ms. Sree Lakshmi Valli (Advocate) – Ld. AR !"थ कीओरसे/Respondent by : Shri P.Sajit Kumar (JCIT)-Ld.DR सुनवाईकीतारीख/Date of Hearing : 28-08-2023 घोषणाकीतारीख /Date of Pronouncement : 28-08-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 31-03-2021 in the matter of an assessment framed by Ld. AO u/s 143(3) on 27-03-2016. The only prayer of Ld. AR is to restore the appeal back to the file of Ld. CIT(A) since the same is an ex-parte order. 2. The Registry has noted delay of 771 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of 2 condonation petition. It has been submitted that substantial delay fall within the exclusion period due to Covide-19 Pandemic as per the decision of Hon’ble Supreme Court in SM(C) No.3 of 2020 dated 23-03- 2020. For the remaining period, it has been submitted that the appeal could not be filed since the assessee was not aware of the appeal proceedings. Though Ld. DR opposed condonation, however, keeping in view the pleadings and considering the above stated facts, the bench formed an opinion that the delay was to be condoned and accordingly, we proceed for adjudication of appeal on merits. 3. Accepting the plea of Ld. AR, the appeal is restored back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to substantiate its case and file the requisite documents forthwith. 4. The appeal stand allowed for statistical purposes. Order pronounced on 28 th August, 2023. Sd/- Sd/- (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) ाियक सद /JUDICIAL MEMBER लेखासद / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 28-08-2023 DS आदेशकीXितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. !"थ /Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडBफाईल/GF