Malpur Taluka Primary Teachers Sahkari Sakh & Grahak Sahkari Mandli, Malpur V. The ACIT., Himatnagar Circle, Himatnagar

ITA 822/AHD/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8022 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 13-03-2024
• Assessment Year: 2020-2021
• Appeal Filed On: 17-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRIPURUSHOTTAMKUMAR
• Assessee Lawyers: SHRIS.NDIVATIA

Judgement Text

आयकरअपीलीयअधिकरण , अहमदाबादनयायपीी INTHEINCOMETAXAPPELLATETRIBUNAL, ‘’SMC’’BENCH,AHMEDABAD BEFORESHRIWASEEMAHMED,ACCOUNTANTMEMBER And MsMADHUMITAROY,JUDICIALMEMBER आयकरअपीलसं./ITANo.822/AHD/2023 धििाधरणवरध / Asstt.Year:2020-2021 MalpurTalukaPrimaryTeachers SahkariSakhandGrahakSahkari Mandali, Malpur, Dist.Arvalli, Malpur-383345. PAN:AACAT9023F Vs. A.C.I.T, HimatnagarCircle, Himatnagar. (Applicant)(Respondent) Assesseeby:ShriS.NDivatia,with ShriSamirVora,ARs Revenueby:ShriPurushottamKumar,Sr.D.R सुिवाईकीतारीख/DateofHearing:14/03/2024 घोरणाकीतारीख/DateofPronouncement:03/04/2024 आदेश /ORDER PERWASEEMAHMEDACCOUNTANTMEMBER: ThecaptionedappealhasbeenfiledattheinstanceoftheAssessee againsttheorderoftheNationalFacelessAppealCentre(NFAC),Delhi(inshort “Ld.CIT(A)”)arisinginthematterofassessmentorderpassedunders.144Br.w.s 143(3)oftheIncomeTaxAct1961(here-in-afterreferredtoas"theAct") relevanttotheAssessmentYear2020-21. ITAno.822/AHD/2023 Asstt.Year2020-21 2 2.ThelearnedARbeforeusattheoutsetsubmittedthattherewasadelayin filingtheappealbeforethelearnedCIT-Afor99days.Aspertheld.CIT-A,the assesseefailedtogiveanyreasonablejustificationforsuchdelayinfilingthe appeal.Therefore,theld.CIT-Ahasdismissedtheappealoftheassesseeon accountofthedelayinfilingtheappeal. 3.ThelearnedARbeforeusfiledanaffidavitoftheassesseeexplainingthe reasonsforthedelayinfilingtheappeal.ItwasexplainedthattheemailIDofthe staffworkingintheofficeofthetaxconsultantwasfurnishedintheincometax portalwholefttheofficeofthetaxconsultantandthereforetheassesseefailedto justifythedelayoccurredinfilingtheappealbeforethelearnedCIT-A.Theld.AR thusprayedbeforeustorestoretheissuetothefileoftheld.CIT-Aforfresh considerationaboutthereasonsattributedinfilingtheappealbeforehim(theld. CIT-A)andfurtherdirecthimtodecidetheissueonmeritaftercondoningsuch delay. 4.Ontheotherhand,theld.DRafterconsideringthereasonforthedelayin filingtheappealandthelengthofthedelay,didnotopposeoncondoningof delay.Assuchtheld.DRlefttheissueatthediscretionoftheBench. 5.Heardtherivalcontentionsofboththepartiesandperusedthematerials availableonrecord.Consideringtheprayermadebytheld.ARfortheassessee andtheconcessionextendedbythelearnedDRappearingonbehalfofthe revenue,weareinclinedtorestoretheappealtothefileofthelearnedCIT-A,in theinterestofjusticeandfairplay,forfreshadjudicationaspertheprovisionsof lawwiththelibertytotheassesseeraiseitscontentionalongwiththenecessary documentsbeforethelearnedCIT-A.Hence,thegroundofappealoftheassessee isallowedforthestatisticalpurposes. ITAno.822/AHD/2023 Asstt.Year2020-21 3 6.Intheresult,theappealfiledbytheassesseeisallowedforthestatistical purposes. OrderpronouncedintheCourton03/04/2024atAhmedabad. Sd/-Sd/- (MADHUMITAROY)(WASEEMAHMED) JUDICIALMEMBERACCOUNTANTMEMBER (TrueCopy) Ahmedabad;Dated03/04/2024 Manish