SUPER FARM PRODUCTS PRIVATE LTD,COIMBATORE V. ITO, CORP WARD 2, COIMBATORE, COIMBATORE

ITA 2921/CHNY/2024

AI Insights

The case involves Super Farm Products Private Limited, which appealed against the order of the CIT(A) dismissing their appeal due to a significant delay in filing. The original intimation order under section 143(1) of the Income Tax Act, 1961, dated 02.07.2019, added an amount of \\u20b917,82,203 to the total income of the assessee, disallowing an exemption claimed under section 10. The assessee's rectification petition under section 154 was also rejected, leading to the delayed appeal. The Tribunal's decision focused on the lack of a reasonable cause for the delay in filing the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107563 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R.ANITA
• Assessee Lawyers: SANDHYAARTHI; N. MEENAKSHI
• Keywords: Reasonable cause
• Section: 154; 143(1); 10

Judgement Text

"आयकर अपीलीय अिधकरण, ’सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी अिमताभ शुƑा, लेखा सद˟ क े समƗ Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. No.2921/Chny/2024 िनधाŊरण वषŊ/Assessment Year: 2018-19 Super Farm Products Private Limited, 737 D, Puliakulam Road, Green Fields, Krishnaswamy Nagar S.O., Coimbatore-641 045. [PAN: AADCS0592H] Vs. The Income Tax Officer, Corporate Ward 2, Coimbatore. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Ms. Sandhyaarthi, CA & Ms. N. Meenakshi, CA ŮȑथŎ की ओर से/Respondent by : Ms. R. Anita, Addl. CIT सुनवाई की तारीख/ Date of hearing : 21.01.2025 घोषणा की तारीख /Date of Pronouncement : 23.01.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 19.09.2024 passed by the Addl/JCIT (A)-11, Mumbai for the assessment year 2018-19. 2. At the outset, we note that the return filed by the assessee was processed under section 143(1) of the Income Tax Act, 1961 [“Act” in short] and an addition of ₹.17,82,203/- was made to the total income disallowing the exemption claimed under section 10 of the Act vide I.T.A. No.2921/Chny/24 2 intimation order under section 143(1) of the Act dated 02.07.2019. Against the intimation order, the assessee preferred an appeal before the ld. CIT(A) with a delay of 1759 days in filing the appeal. The ld. CIT(A) dismissed the appeal by rejecting the condonation petition on the ground that there was no bonafide explanation and not given sufficient cause for the inordinate delay of 1759 days in filing the appeal. 3. The ld. AR Ms. Sandhyaarthi, C.A submits that against the intimation order, the assessee preferred rectification petition under section 154 of the Act for correcting the mistake apparent on record. She further submits that since the Assessing Officer rejected the rectification without any reasons, the assessee preferred an appeal before the ld. CIT(A) with a delay of 1759 days in filing the appeal. The ld. AR prayed that the delay may be condoned and the matter may be adjudicated on merits. 4. The ld. DR Ms. R. Anita, Addl. CIT(A) strongly supported the order passed by the ld. CIT(A). 5. Heard both the parties and perused the material available on record. On perusal of the impugned order at para 5.1, we note that the I.T.A. No.2921/Chny/24 3 intimation order under section 143(1) of the Act was passed and served on the assessee on 02.07.2019. It is clear from para 5.2 of the impugned order that the assessee preferred rectification application on 23.01.2024 and the CPC has processed rectification application and rejected its claim. The ld. CIT(A) held that reasons cited in the condonation application is general in nature, without offering any cogent reason for the delay in filing the appeal and there is no reasonable cause cited which prevented the assessee to file the appeal within the due date. Upon perusal of the contents of the condonation petition which was reproduced in para 5.2 at page 5 the impugned order, we find the reason stated by the ld. CIT(A) are correct and justified. Accordingly, the appeal of the assessee is dismissed. 6. In the result, the appeal filed by the assessee is dismissed. Order pronounced on 23rd January, 2025 at Chennai. Sd/- Sd/- (AMITABH SHUKLA) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 23.01.2025 Vm/- I.T.A. No.2921/Chny/24 4 आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF. "