SRINIVAS WASTE MANAGEMENT SERVICES PVT. LTD.,CHENNAI V. DCIT, CORPORATE CIRCLE-3(1), CHENNAI

ITA 2597/CHNY/2024

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The case involves Srinivasa Waste Management Services Pvt. Ltd., which appealed against the order of the Commissioner of Income Tax (Appeals), Vadodara, concerning an intimation under section 143(1) of the Income-tax Act, 1961, issued by the Centralized Processing Center in Bangalore. The intimation dated 25.12.2019 assessed the total income of the assessee significantly higher than declared. The assessee's appeal was initially dismissed by the CIT(A) due to a delay of 693 days, attributed to disruptions caused by the COVID-19 pandemic. The Tribunal, considering the circumstances presented, decided to remand the case for a decision on merits, acknowledging the impact of the pandemic on the assessee's operations.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107240 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.ANITA
• Assessee Lawyers: T. TARUN
• Section: 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\u001f, \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.2597/Chny/2024 िनधा:रण वष: /Assessment Year: 2018-19 Srinivasa Waste Management Services Pvt. Ltd., 8 F3, Harmony Enclave, Abu Sali Street, MP Avenue, Saligramam, Chennai-600 093. Vs. The Dy. Commissioner of Income Tax, Corporate Circle-3(1), Chennai. [PAN: AAMCS 4438B] (अपीलाथ\u0007/Appellant) (\b\tयथ\u0007/Respondent) अपीलाथ\u001f की ओर से/ Appellant by : Shri T. Tarun, Advocate IJथ\u001f की ओर से /Respondent by : Ms. R. Anita, Addl. CIT सुनवाई की तारीख/Date of Hearing : 26.12.2024 घोषणा की तारीख /Date of Pronouncement : 07.03.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2018-19 arises out of the order of Learned Commissioner of Income Tax, Appeal, Addl/JCIT(A)-1, Vadodara [hereinafter “CIT(A)”] dated 22.08.2024 against intimation u/s. 143(1) of the Income-tax Act, 1961 (hereinafter “the Act”) issued by CPC, Bangalore on 25.12.2019. ITA No.2597/Chny/2024 :- 2 -: 2. The effective ground of appeal in this appeal of assessee is against dismissing the appeal in limine without condoning the delay of 693 days by the Ld. CIT(A). 3. The assessee has filed its return of income on 01.11.2018 declaring total income of Rs.3,40,87,900/-. The CPC, Bangalore vide intimation u/s. 143(1) of the Act dated 25.12.2019 has computed total income at Rs 7,58,48,920. Aggrieved, the assessee has filed appeal before Ld. CIT(A) with a delay of 693 days. The Ld. CIT(A) did not condone the delay and dismissed the appeal. 4. The Ld. Authorized Representative (A.R.) of the assessee has submitted that due covid-19 pandemic, the accounts people could not attend the office, which has prevented them from travelling during the covid period. Further, the Ld. counsel for the assessee has stated that since the appeal has been dismissed in limine by the Ld. CIT(A) without condoning the delay and therefore, prayed that Ld. CIT(A) may be directed to admit the appeal and decide the issue on merit, in the interest of justice . 5. The Ld. Departmental Representative (DR), on the other hand, has relied on the orders of lower authorities. ITA No.2597/Chny/2024 :- 3 -: 6. We have heard the rival submissions, and perused the materials available on record. The intimation order u/s 143(1) was passed in this case on 25.12.2019 and the appeal was filed on 25.12.2021. There was a delay of 693 days in filing the appeal before the Ld. CIT(A). The assessee has provided the reason for the delay, in filling appeal, as Covid Pandemic, but the Ld. CIT(A) did not accept the explanation and dismissed the appeal in limine. We have 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 only. Order pronounced on 07th March, 2025. Sd/- Sd/- (एबी टी. वक\u001f) (ABY. T. Varkey) \u0011ाियक सद! / Judicial Member (जगदीश) (Jagadish) लेखा सद! /Accountant Member चे\u0010नई/Chennai, \u0013दनांक/Dated: 07th March, 2025. EDN/- ITA No.2597/Chny/2024 :- 4 -: आदेश क\u0016 \bितिल\u0019प अ\u001aे\u0019षत/Copy to: 1. अपीलाथ\b/Appellant 2. \t थ\b/Respondent 3. आयकर आयु\u0010/CIT, Chennai 4. िवभागीय \tितिनिध/DR 5. गाड\u0019 फाईल/GF "