SHAIK THASTHAKIR SHAIK AMANULLA,CHENNAI V. DCIT, NCC-17(1), CHENNAI

ITA 239/CHNY/2025

AI Insights

The case involves an appeal by Shaik Thasthakir Shaik Amanulla against the order of the Commissioner of Income Tax, National Faceless Appeal Centre, Delhi, which dismissed his appeal due to a delay of 249 days in filing. The original dispute arose from an intimation under section 143(1) of the Income Tax Act, 1961, issued by the Centralized Processing Center, Bengaluru, which did not allow the TDS credit claimed by the assessee. After the rectification petition was also denied, the assessee filed an appeal which was later dismissed by the CIT(A) solely on the grounds of delay, without considering the substantive issue of the TDS claim. The Tribunal found that there was sufficient cause for the delay and remanded the case back to the CIT(A) for a decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107229 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2022-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Assessee Lawyers: Y. SRIDHAR
• Keywords: TDS; Rectification of order
• Section: 154; 143(1)

Judgement Text

"आयकर अपीलीय अिधकरण, ‘सी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0019ी एबी टी. वक , \u0011ा ियक सद! एवं \u0019ी जगदीश, लेखा सद! क े सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.239/Chny/2025 िनधा9रण वष9 /Assessment Year: 2022-23 Shaik Thasthakir Shaik Amanulla, No.69, Vellalar Street, Mogappair S.O., Mogappair, Chennai-600 037. Vs. The Dy. Commissioner of Income Tax, Non Corporate Circle-17(1), Chennai. [PAN: AVYPS 6328N] (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथ की ओर से/ Appellant by : Shri Y. Sridhar, FCA FGथ की ओर से /Respondent by : Ms. R. Anitha, Addl. CIT सुनवाई की तारीख/Date of Hearing : 19.03.2025 घोषणा की तारीख /Date of Pronouncement : 26.03.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2022-23 arises out of the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 08.11.2024. 2. The effective ground of appeal in this appeal of assessee is against dismissing the appeal without condoning the delay of 249 days in filing the appeal. ITA No.229/Chny/2025 :- 2 -: 3. The assessee has filed appeal before Ld. CIT(A) against the rectification order u/s. 154 of the Act passed by CPC, Bengaluru. The CPC in the intimation issued u/s. 143(1) of the Act dated 13.05.2023 has not allowed TDS credit claimed by the assessee. The assessee has filed rectification petition before CPC, but CPC in the order dated 13.05.2023 has again passed the same order without granting the TDS credit. Aggrieved, the assessee filed an appeal before Ld. CIT(A) with a delay of 249 days. 4. The Ld. Authorized Representative (A.R) of the assessee before us has submitted that there was delay in filing the appeal as the assessee has filed grievance petition at the portal and waiting for its disposal. The Ld. CIT(A) has dismissed the appeal for the reason of delay in filing the appeal without considering the issue of not allowing TDS claim by the CPC . 5. The Ld. Departmental Representative (DR), on the other hand, has relied on the orders of lower authorities. 6. We have heard the rival submissions, and perused the materials available on record. We find that the Ld. CIT(A) had dismissed the appeal for the reason that appeal was not filled within time without considering the sufficient cause and the issue involved. We have ITA No.229/Chny/2025 :- 3 -: given considerable thought to the matter, and are of the opinion that there was sufficient cause for not presenting appeal within time, therefore the Ld. CIT(A) should have admitted the appeal and decided the case on merits. We accordingly, remand the matter back to the file of Ld. CIT(A) with a direction to condone the delay and adjudicate the appeal on merits. In the view of the above, the appeal filed the assessee is allowed for statistical purposes only. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 26th March, 2025. Sd/- Sd/- (एबी टी. वक ) (ABY. T. Varkey) \u0011ाियक सद! / Judicial Member (जगदीश) (Jagadish) लेखा सद! /Accountant Member चे\u0010नई/Chennai, \u0013दनांक/Dated: 26th March, 2025. EDN/- आदेश क\u0016 \bितिल\u0019प अ\u001aे\u0019षत/Copy to: 1. अपीलाथ\b/Appellant 2. थ\b/Respondent 3. आयकर आयु\u0010/CIT, Chennai 4. िवभागीय ितिनिध/DR 5. गाड\u0019 फाईल/GF "