Case Law Details
Kal Airways Private Limited Vs DCIT (ITAT Chennai)
The Registry has noted inordinate delay of 1217 days in the appeal. The condonation of the same has been sought by the assessee on the strength of affidavit of Shri K.Sundar for assessee company. It has been submitted that delay has occurred due to frequent covid surge / lockdowns on account of Pandemic situation. It has also been stated that the delay was neither willful nor intentional. The Ld. Sr. DR opposed the condonation of delay. Considering the contents of petition and in view of prevailing Covid-19 Pandemic, we are inclined to condone the delay with a cost. The assessee is directed to pay cost of Rs.25,000/- to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of 15 days from the date of receipt of this order. The receipt / proof shall be furnished by the assessee to the registry forthwith. Accordingly, the delay is condoned and the appeal is admitted for adjudication on merits.
FULL TEXT OF THE ORDER OF ITAT CHENNAI
1. Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of the order of learned Commissioner of Income Tax (Appeals)-8, Chennai [CIT(A)] dated 29.06.2018 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 29.12.2017. The sole issue in the appeal is disallowance u/s 14A.
2. The Registry has noted inordinate delay of 1217 days in the appeal. The condonation of the same has been sought by the assessee on the strength of affidavit of Shri K.Sundar for assessee company. It has been submitted that delay has occurred due to frequent covid surge / lockdowns on account of Pandemic situation. It has also been stated that the delay was neither willful nor intentional. The Ld. Sr. DR opposed the condonation of delay. Considering the contents of petition and in view of prevailing Covid-19 Pandemic, we are inclined to condone the delay with a cost. The assessee is directed to pay cost of Rs.25,000/- to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of 15 days from the date of receipt of this order. The receipt / proof shall be furnished by the assessee to the registry forthwith. Accordingly, the delay is condoned and the appeal is admitted for adjudication on merits.
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