LORDS FREIGHT (INDIA) PRIVATE LTD,MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(2)(1), MUMBAI

ITA 5239/MUM/2024

AI Insights

The case involves Lords Freight (India) Private Limited, which appealed against the order of the CIT(A) that dismissed their appeal in limine due to a delay in filing. The delay was attributed to the assessee seeking professional advice on legal remedies available after multiple orders were issued for the same assessment year. The Tribunal found the reason for the delay reasonable and decided to condone it, thereby allowing the appeal and directing the CIT(A) to reconsider the case on its merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 471406 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-11-2024
• Assessment Year: 2022-2023
• Appeal Filed On: 07-10-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKSHAY TAPDIYA
• Assessee Lawyers: DEVENDRA JAIN
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 143(1)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE JUSTICE (RETD.) SHRI C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA No. 5239/Mum/2024 Assessment Year : 2022-23 Lords Freight (India) Private Limited, Arena Space, 10th& 11th Floor, Plot No. 20, JVLR, Nr. Majas Bus Depot, Jogeshwari (East), Mumbai. PAN : AACCL0108M vs. Deputy Commissioner of Income Tax, Circle-2(2)(1), 545, 5th Floor, Aayakar Bhavan, M.K. Road, Mumbai. (Appellant) (Respondent) For Assessee : Shri Devendra Jain For Revenue : Shri Akshay Tapdiya, Sr.DR Date of Hearing : 21-11-2024 Date of Pronouncement : 02-12-2024 O R D E R PER B.R. BASKARAN, A.M : The assessee has filed this appeal challenging the order dated 07-08-2024 passed by the Ld. Addl/JCIT(A)-1, Vadodara and it relates to the Assessment Year (AY.)2022-23. The assessee is aggrieved by the decision of the Ld.CIT(A) in dismissing the appeal of the assessee in limine, without condoning the delay of around thirty days in filing the appeal before the Ld.CIT(A). 2. The Ld.AR submitted thatthe return of income filed by the assessee was initially processed u/s. 143(1) of the Income Tax Act, 1961 („the Act‟) on 26-07-2023 making various adjustments to the returned income. Hence, the assessee filed appeal against the above said intimation before Ld CIT(A) and the same is pending before him. 2 ITA No. 5239/Mum/2024 Subsequently, the AO started scrutiny proceedings and passed the assessment order on 21-03-2024 u/s.143(3) of the Act. On the very same day, a revised intimation was issued u/s. 143(1) of the Act by CPC, wherein adjustments were made again. In view of the several orders passed for the very same assessment year, the assessee was seeking professional advice on available legal remedies and the same has led to a delay of around thirty days in filing the appeal before Ld CIT(A). Accordingly, the Ld.AR submitted that there was a reasonable cause for the assessee in filing the appeal belatedly before the Ld.CIT(A). 3. We heard the Ld.DR on this issue and perused the record. Having regard to the submissions made by the assessee, we are of the view that there was a reasonable cause for the assessee in filing the appeal belatedly before the Ld.CIT(A). Accordingly, we are of the view that the Ld.CIT(A) was not justified in not condoning the delay. Accordingly, we condone the delay in filing the appeal before the Ld.CIT(A). 4. Since the Ld.CIT(A) has not disposed the appeal on merits, we deem it proper to restore all the issues to his file for adjudicating them on merits, after affording adequate opportunity of being heard to the assessee. 5. In the result, the appeal of the assessee is treated as allowed. Order pronounced in the open court on 02-12-2024 Sd/- Sd/- (JUSTICE (RETD.) C.V. BHADANG) PRESIDENT (B.R. BASKARAN) ACCOUNTANT MEMBER Mumbai, Date: 02-12-2024 TNMM 3 ITA No. 5239/Mum/2024 Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, “A” Bench, Mumbai 5) Guard file By Order Dy./Asst. Registrar I.T.A.T, Mumbai "