Al-Ameen International Ltd. Vs DCIT (ITAT Chennai)
In the case of Al-Ameen International Ltd. vs Deputy Commissioner of Income Tax (ITAT Chennai), the assessee company challenged the dismissal of their appeals for Assessment Years 2016-17 and 2017-18. The Commissioner of Income Tax (Appeals) [CIT(A)] had dismissed the appeals due to a 64-day delay in filing. The delay occurred because the company’s long-time auditor, who had been handling their tax matters since 1984, fell seriously ill and became bedridden at the age of 85. The company had to transition to a new auditor, which caused the filing delay.
The Income Tax Appellate Tribunal (ITAT) reviewed the circumstances and concluded that the delay was neither deliberate nor intended to gain an unfair advantage. Emphasizing the principles of natural justice and statutory rights, the Tribunal condoned the delay. The case was remanded to the CIT(A) for fresh adjudication, directing them to evaluate the grounds of appeal on merit in accordance with Section 250(6) of the Income Tax Act, 1961. This decision ensures that procedural delays do not unjustly deprive taxpayers of their right to appeal and fair hearing.
FULL TEXT OF THE ORDER OF ITAT CHENNAI
are appeals preferred by the assessee company against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter in short “the Ld.CIT(A)”), Delhi, both dated 29.05.2024 for AYs 2016-17 & 2017-18.
