MARIMUTHU SHANKAR, CHENNAI V. INCOME TAX OFFICER, CHENNAI

ITA 985/CHNY/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7191 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 28-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 274

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 985/CHNY/2020 िनधाᭅरण वषᭅ /Assessment Year:2014-15 Shri Marimuthu Shankar, W-727, 4 th Cross Street, Anna Nagar West Extension, Chennai – 600 101. PAN: BHTPS 0557H v. The ITO, Non Corporate Ward 7(5), Chennai (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri Varuvooru Sreedhar, Addl.CIT स ु नवाई कȧ तारȣख/Date of Hearing : 08.06.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 15.06.2022 आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-7, Chennai in ITA No.45/CIT(A)-7/2019-20, order dated 16.01.2020. The assessment was framed by the Income Tax Officer, Non-Corporate Ward 7(5), Chennai for the assessment year 2014-15 u/s.143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated 17.07.2019 2 ITA No.985/Chny/2020 2. At the outset, it is noticed that the appeal filed by assessee is barred by limitation by 274 days. The appellate order was received by the assessee as per Form No.36 on 30.01.2020, the appeal before Tribunal was filed only on 29.12.2020. We noted that this period of delay comes within the lockdown imposed by Government of India due to Covid-19 pandemic and subsequently the Hon’ble Supreme Court in Miscellaneous Application No.665 of 2021 vide order dated 23.03.2020 has given directions that the delay are to be condoned during this period 15.03.2020 to 14.03.2021 and they have condoned the delay up to 28.02.2022 in Miscellaneous Application No.21 of 2022 vide order dated 10.01.2022. Respectfully following the same, we feel that the delay needs to be condoned. Hence, we condone the delay and admit the appeal. 3. The following two issues are raised by the assessee in its grounds of appeal i.e., i) Disallowance of registration charges of Rs.10,23,990/- and ii) Disallowance of service tax paid amounting to Rs.3,58,551/-. 4. At the outset, it is noticed that the CIT(A) on merits has not decided the issue by stating that the assessee failed to file any documentary evidence to back up the claims made in regard to 3 ITA No.985/Chny/2020 above two disallowances. We noted that the CIT(A) just dismissed the issues of assessee by observing as under:- “5.4 On merits, I do not find any substance in the appellant’s arguments against the AO’s actions. No documentary evidences to back up the claims were made. Therefore, even on merits, the case cannot be decided in appellant’s favour.” 4.1 As the CIT(A) has not passed a speaking order on the above two disallowances, we set aside the order of CIT(A) and remand the matter back to his file for fresh consideration and for passing a speaking order after allowing reasonable opportunity of being heard to the assessee. The assessee is also directed to file relevant evidences as and when called for, by the CIT(A). 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 15 th June, 2022 at Chennai. Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 15 th June, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.