SHREENATH CORPORATION,AHMEDABAD V. THE ITO, WARD-2(1)(2) OLD WARD-2(2)(5), AHMEDABAD

ITA 1651/AHD/2024

AI Insights

The case involves Shreenath Corporation appealing against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which dismissed their appeal as non-maintainable due to a significant delay in filing. The delay was noted to be one year and eight months, and the CIT(A) found no sufficient cause for this delay, leading to the dismissal of the appeal. The Tribunal noted that the assessee was not given an opportunity of hearing regarding the delay and decided to restore the issue back to the CIT(A) for a fresh consideration, particularly in conjunction with the pending quantum proceedings.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 298693 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-11-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 18-09-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B.P. SRIVASTAVA
• Assessee Lawyers: M.S. CHHAJED
• Section: 250; 271(1)(c)

Judgement Text

"आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद \bयायपीठ अहमदाबाद \bयायपीठ अहमदाबाद \bयायपीठ अहमदाबाद \bयायपीठ ‘A’ अहमदाबाद। अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.1651/Ahd/2024 Assessment Year : 2014-15 Shreenath Corporation C/o. MS Chhajed & Co., CA “Kamal Shanti”, Nr. Sardar Patel Statute Ahmedabad 380 014. PAN : ACFFS 4232 D Vs. The ITO, Ward-2(1)(2) Ahmedabad. Assessee by : Shri M.S. Chhajed, AR Revenue by : Shri B.P. Srivastava, Sr.DR सुनवाई क\t तारीख/Date of Hearing : 05/11/2024 घोषणा क\t तारीख /Date of Pronouncement: 08/11/2024 आदेश आदेश आदेश आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER This appeal has been filed by the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 6.8.2024 passed under section 250 of the Income Tax Act, 1961 (\"the Act\" for short) ,dismissing assessee’s appeal against the order of the Assessing Officer (AO) levying penalty under section 271(1)(c) of the Act ,as non-maintainable. 3. The ld.CIT(A), we find has dismissed the assessee’s appeal as non-maintainable by not condoning the delay in filing of the appeal before it. The delay in filing the appeal before the ld.CIT(A) is noted to be to the tune of one year and eight months. The ld.CIT(A) has found no sufficient cause adduced by the assessee for the delay, and ITA No.1651/Ahd/2024 2 accordingly has dismissed the assessee’s appeal as non maintainable being filed beyond the period prescribed by law . 4. We have noted from the order of the ld.CIT(A) that the assessee has not been given any opportunity of hearing by the ld.CIT(A) while not condoning the delay. The Ld.CIT(A) has considered merely the submissions filed by the assessee ,along with the appeal, giving reasons for the delay and passedorder refusing to condone the delay. Besides, the ld.counsel for the assessee has drawn our attention to the fact that the appeal of the assessee in quantum proceedings is still pending before the ld.CIT(A) and the penalty appeal has been decided in advance. 5. Noting the above, we are of the view that the appeal of the assessee needs to be considered afresh by the ld.CIT(A) more particularly, along with the appeal in quantum proceedings before it; that it would be appropriate to decide the penalty appeal only after the quantum proceeding is decided and to consider condonation of delay only after giving proper opportunity of hearing to the assessee. We accordingly restore the issue back to the file of the ld.CIT(A) to be decided in accordance with law, as per our above directions. 6. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the Court on 8th November, 2024 at Ahmedabad. Sd/- Sd/- (SIDDHARTHA NAUTIYAL) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 08/11/2024 ITA No.1651/Ahd/2024 3 vk* आदेश क\u0007 \bितिलिप अ\u000eेिषत आदेश क\u0007 \bितिलिप अ\u000eेिषत आदेश क\u0007 \bितिलिप अ\u000eेिषत आदेश क\u0007 \bितिलिप अ\u000eेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0016 / The Appellant 2. \u0017\u0018यथ\u0016 / The Respondent. 3. संबंिधत आयकर आयु\u001f / Concerned CIT 4. आयकर आयु\u001f(अपील) / The CIT(A) 5. िवभागीय \u0017ितिनिध, आयकर अपीलीय अिधकरण / DR, ITAT, 6. गाड# फाईल / Guard file. आदेशानुसार आदेशानुसार आदेशानुसार आदेशानुसार/BY ORDER, True Copy उप उप उप उप/सहायक पंजीकार सहायक पंजीकार सहायक पंजीकार सहायक पंजीकार (Dy./Asstt.Registrar) आयकर आयकर आयकर आयकर अपीलीय अिधकरण अपीलीय अिधकरण अपीलीय अिधकरण अपीलीय अिधकरण, अहमदाबाद अहमदाबाद अहमदाबाद अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation- : 05-11-2024 2. Date on which the typed draft is placed before the Dictating Member 6.11.2024 3. Date on which the approved draft comes to the Sr.P.S./P.S. - 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ……………….. 5. Date on which the file goes to the Bench Clerk .. 6. Date on which the file goes to the Head Clerk……………………………. 7. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. Date of Despatch of the Order……………… "