M/S. AMBADI INVESTMENTS PVT. LTD., CHENNAI V. DCIT, CPC, BANGALORE

ITA 863/CHNY/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7251 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 26-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.863/Chny/2020 िनधाŊरण वषŊ/Assessment Year: 2018-19 M/s. Ambadi Investments Pvt. Ltd., Parry House, 5 th Floor, 43, Moore Street, Chennai 600 001. [PAN:AAACN1078J] Vs. The Deputy Commissioner of Income Tax, CPC, Bangalore. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Saroj Kumar Parida, Advocate ŮȑथŎ की ओर से/Respondent by : Shri Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 03.03.2022 घोषणा की तारीख /Date of Pronouncement : 09.03.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 1, Chennai dated 28.08.2020 relevant to the assessment year 2018-19. 2. When this appeal was taken up for hearing, the ld. Counsel for the assessee has submitted that there is a delay of 50 days in filing the appeal before the ld. CIT(A) and the ld. CIT(A) has dismissed the appeal on the ground that the day-to-day delay has not been explained. He further submitted that the issue may be remitted back to the file of the ld. I.T.A. No. 863/Chny/20 2 CIT(A) for fresh adjudication as the assessee is ready to furnish the details for the delay in filing the appeal before the ld. CIT(A). 3. On the other hand, the ld. DR has not raised any objection. 4. We have heard both the sides, perused the materials available on record and gone through the orders of authorities blow. We find that the ld. CIT(A) has simply dismissed the appeal of the assessee on the ground that day-to-day delay was not explained without calling for any explanation from the assessee. In view of the above facts and circumstances, we direct the assessee to file the detailed reasons for the delay in filing the appeal before the ld. CIT(A) and the ld. CIT(A) is also directed to consider the detailed condonation petition as may be filed by the assessee and decide the appeal afresh after affording an 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 09 th March, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 09.03.2022 Vm/- I.T.A. No. 863/Chny/20 3 आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.