M/S.PHA INDIA P LTD., KANCHIPURAM V. ACIT CORPORATE CIRCLE-5(2), CHENNAI

ITA 821/CHNY/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6780 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 04-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside

Judgement Text

आयकर अपील य अ धकरण, ‘डी’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI ी जी.मंज ु नाथ, लेखा सद य एवं ी अ"नके श बनज%, या"यक सद य के सम& BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER आयकरअपीलसं./I. T. A. No. 8 2 1/ Chn y/ 2 0 2 0 ( नधा रणवष / A s se s sm ent Y ea r : 2 01 1- 12 ) M/s. PHA India P.Ltd C-16, & C-25, SIPCOT Industrial Park, Irungattukottai,Sriperumbudrur Kanchipuram Dist. PIN:602 117. V s The Assistant Commissioner of Income Tax, Corporate Circle-5(2) Chennai-34. P AN: A AA CP 6 5 8 5 A (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/ Appellant by : Mr. A.Arjunraj, C.A for Mr.S.Sridhar, Advocate यथ क ओरसे/Respondent by : Mr. G.Johnson, Addl.CIT स ु नवाईक तार ख/D a t e o f h e a r i n g : 09.03.2022 घोषणाक तार ख /D a t e o f P r o n o u n c e m e n t : 16.03.2022 आदेश / O R D E R PER G.MANJUNATHA, AM: This appeal filed by the assessee is directed against order of the learned Commissioner of Income Tax (Appeals)-3, Chennai, dated 06.03.2020 and pertains to assessment year 2011-12. 2. At the outset, we find that there is a delay of 145 days in appeal filed by the assessee . During the course of hearing, learned AR for the assessee, submitted that delay in filing of appeal is mainly due to lockdown imposed by the Govt. on account of spread of Covid-19 infections and in view of Hon’ble Supreme Court suo motu Writ Petition No.3 of 2020, if the period of delay is covered within the period specified in the 2 ITA No. 821/Chny/2020 order of the Apex Court , then same needs to be condoned in view of specific problem faced by the public on account of Covid-19 pandemic. 3. The learned DR, on the other hand, fairly agreed that delay may be condoned in the interest of justice. 4. Having heard both sides and considered reasons given by the learned AR, we find that the Hon’ble Supreme Court in suo motu Writ Petition No.3 of 2020, has extended limitation applicable to all proceedings in respect of courts and tribunals across the country on account of spread of Covid-19 infections w.e.f. 15.03.2020, till further orders and said general exemption has been extended from time to time. We further noted that delay noticed by the Registry pertains to the period of general exemption provided by the Hon'ble Supreme Court extending limitation period applicable for all proceedings before Courts and Tribunals and thus, considering facts and circumstances of the case and also in the interest of natural justice, we condone delay in filing appeal filed by the assessee. 3 ITA No. 821/Chny/2020 5. We have heard both the parties, perused material available on record and gone through orders of the authorities below. Admittedly, assessment proceedings before the Assessing Officer was ex-parte, the assessee neither appeared nor furnished any details to justify its claim of disallowance u/s.14A amounting to Rs.25,22,865/-, disallowance towards leave encashment salary amounting to Rs.9,65,261/- and disallowance of Rs.16,07,892/- by invoking provisions of section 36(1)(va) r.w.s 2(24)(x) of the Income Tax Act, 1961. The appeal filed before the first appellate authority, was delayed by 7 days. According to learned CIT(A), no affidavit or sufficient cause has been assigned by the assessee for condoning delay in filing of appeal. Therefore, left with no option, the learned CIT(A) dismissed the appeal without condoning the delay of 7 days in filing appeal. Before us, the assessee explained reasons for not appearing before the learned CIT(A). Therefore, considering reasons given by the assessee and also delay of 7 days, we deem it appropriate to set aside appeal filed by the assessee to the file of the learned CIT(A) and direct the CIT(A) to condone delay of 7 days in filing appeal and also decide issue on merits. 4 ITA No. 821/Chny/2020 6. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 16 th March, 2022 Sd/- Sd/- (अ"नके श बनज%) (जी. मंज ु नाथ) (Anikesh Banerjee) (G.Manjunatha) "या यक सद%य /Judicial Member लेखा सद%य / Accountant Member चे"नई/Chennai, (दनांक/Dated 16 th March, 2022 DS आदेश क त*ल+प अ,े+षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु -त (अपील)/CIT(A) 4. आयकर आय ु -त/CIT 5. +वभागीय त न1ध/DR 6. गाड फाईल/GF.