VLCC Personal Care Limited, Delhi V. DCIT, Circle-25(1), New Delhi

ITA 847/DEL/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1525 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 28-05-2024
• Assessment Year: misc
• Appeal Filed On: 22-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SWEETIE KOTHARTI
• Keywords: Opportunity of being heard; Condonation of delay
• Section: 154; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.847/Del/2024 (ASSESSMENT YEAR 2020-21) VLCC Personal Care Limited M-14, Commercial Complex, Greater Kailash-II New Delhi-110048 PAN:AABCV6538Q Vs. DCIT Circle-25(1) New Delhi (Appellant) (Respondent) Assessee by Ms. Sweetie Kotharti, Adv. Respondent by Shri Amit Katoch, Sr. DR Date of Hearing 29/05/2024 Date of Pronouncement 21/06/2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals)-1, Jaipur [“Ld. CIT(A)”, for short], dated 17/01/2024 for Asst. Year 2020-21. 2 ITA No.847/Del/2024 VLCC Personal Care Limited vs. DCIT 2. At the time of hearing, it is brought to our notice that the Ld. CIT(A) has not condoned the inordinate delay for filing the appeal before him and also not decided the issue on merit. Both the Counsels agreed with the above facts on record and at the same time, the Ld. DR submitted that the assessee has not submitted reasonable ground for condonation of delay before the Ld. CIT(A). 3. After considering the submissions of the both party, we are of the considered view that Ld. CIT(A) should have condoned the delay for the facts on record that the assessee had filed rectification application u/s 154 of the Act and waited for the same. With regard to status of the u/s 154 application, Ld. CIT(A) could have verified from Jurisdictional Assessing Officer. Since, the 143(3) assessment was completed on 20/09/2022, the assessee may be under wrong impression. That is the reason assessee has failed to file appeal on time before First Appellate Authority, in case he is not satisfied with the reason submitted by the assessee, he should have decided the issue on merit. 3 ITA No.847/Del/2024 VLCC Personal Care Limited vs. DCIT 4. After considering the submissions of the assessee, we are of the considered view that the delay may be condoned for the sake of overall justice and we are inclined to remit this issue back to the file of Ld. CIT(A) to decide the issue denovo after giving proper opportunity of being heard to the assessee. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 21 st June, 2024. Sd/- Sd/- (MADHUMITA ROY) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 21/06/2024 Pk/sps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI