UDAY AUTOLINK PRIVATE LIMITED, GALAXYCOMPLEX,NARODA,AHMEDABAD V. DCIT,CIRCLE-4(1)(1),AHMEDABAD, PRATYAKSHAKAR BHAWAN, L COLONY, AMBAWADI, AHMEDABAD

ITA 935/AHD/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8984 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 30-01-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 21-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSHIL KUMR KATIAR
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No . 935/Ahd/20 23 ( नधा रण वष / As sess ment Year : 2015 -1 6) U d ay A ut o lin k Pr i v at e L i mit ed F- 14 , G a l ax y C o m p le x , O p p. G a la x y C in e m a, N ar od a, A h m ed ab a d बनाम/ Vs . DC I T C ir c l e- 4( 1) ( 1) , A h m e d ab ad थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A A B C U 3 2 6 0 E (Appellant) . . (Respondent) अपीलाथ ओर से /Appellant by : Shri Parin S Shah, A.R. यथ क ओर से/Respondent by : Shri Sushil Kumr Katiar, Sr. DR D a t e o f H e a r i ng 31/01/2024 D a t e o f P r o n o u nc e me n t 31/01/2024 O R D E R PER Ms. MADHUMITA ROY - JM: Th e instan t app eal filed at th e instan ce of the asse ss ee is directed against the order dated 29. 09. 2023 passed by the National Faceles s Ap peal Centre (NF AC), Delhi un der S ection 25 0 of the Act for A sses smen t Year 20 15-16. 2. Th e Ld. CIT(A) h as rejected the ap peal filed by the ass es see since the appeal was barr ed by limitation for 2 5 days. Befo re u s, th e app lication for co ndonation of delay was al so filed which was also filed befo re the Ld. CIT(A). Upo n p erusal o f t he same, we ITA No. 935/Ahd/2023 [Uday Autolink Pvt. Ltd. vs. DCIT] A.Y. 2015-16 - 2 - find that su fficien t cause has been explain ed in preferring app eal before the Ld. CIT(A) late. We also fin d that the delay has not been condon ed and the ap peal was, thus, stood rejected only on th at ground and not on merit. As we are satisfied wit h explan ation rendered by the as sessee in supp ort of co ndonation o f delay in prefer rin g th e appeal before the Ld. CIT(A), we quash the order passed by the Ld. CIT(A) and set as ide the issu e to the file of the Ld . CIT(A) fo r deciding th e sa me a fresh tak ing into co nsideration th e evid ence to be adduced by th e assessee b efore hi m at th e ti me of hearin g of the matter. Ld. CIT(A) is also directed to give fu rther opp ortu nity o f bein g h eard to th e asses see and to pass a reasoned order strictly in accordan ce with law. 3. In the resu lt, the appeal preferred b y th e asse ssee i s allowed fo r statistical purpo ses. This Order pronounced on 31/01/2024 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 31/01/2024 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. "वभागीय &त&न ध, आयकर अपील)य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड/ फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील$य अ%धकरण, अहमदाबाद / ITAT, Ahmedabad