Case Law Details
Bhandari Foils and Tubes Ltd Vs DCIT (ITAT Chennai)
Introduction: The Income Tax Appellate Tribunal (ITAT) in Chennai recently passed an order in the case of Bhandari Foils and Tubes Ltd vs. DCIT, involving assessment years 2009-10 to 2011-12. The appeals were filed by the assessee against the orders of the Commissioner of Income Tax (Appeals) and pertained to a delay in filing the appeals. This article provides a detailed analysis of the case, including the background, legal arguments, and the tribunal’s decision.
Detailed Analysis:
1. Background: The appellant company had filed its income tax returns for assessment years 2009-10 to 2011-12 under section 139(1) of the Income-tax Act, 1961. The assessments were completed under section 144 read with section 147, and the total income was determined for each of the assessment years. The appellant filed appeals against the assessment orders with a slight delay, ranging from 6 to 8 days.
2. Delay and Non-Appearance: The primary issue in the case was the delay in filing the appeals. The appellant had not specified the reasons for the delay in the Form No. 35 filed for the relevant assessment years, nor had they filed a petition for the condonation of the delay. The Commissioner of Income Tax (Appeals) dismissed the appeals as unadmitted due to the delay and non-cooperation of the appellant during the proceedings.
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