Case Law Details

Case Name : Gemini Iron and Steel (P) Ltd. Vs ITO (ITAT Chennai)
Appeal Number : ITA No. 377/CHNY/2020
Date of Judgement/Order : 02/11/2021
Related Assessment Year : 2013-14

Gemini Iron and Steel (P) Ltd. Vs ITO (ITAT Chennai)

1. This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-6, Chennai, in ITA No.131/CIT(A)-6/2016-17, order dated 03.12.2019. The Assessment was framed by Income Tax Officer, Corporate Ward 2(2), Chennai for the assessment year 2013-14 vide order dated 29.03.2016 U/s 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’).

2. At the outset, it is noticed that this appeal is barred by limitation and delay is of 17 days. When this was pointed out to the ld.counsel, he stated that condonation petition along with The affidavit has been filed stating the reasons. Id.counsel pointed out from the affidavit second page at point 4 that the AR of assessee is a senior person, aged 81 and medically not fit during that period. Hence, he requested that delay be condoned and appeal be admitted. Moreover another reason that CIT(A) has dismissed the appeal un-admitted, for the reason that assessee has filed appeal manually instead of electronically filing is mandatory under the rules. When these facts were confronted to Id. senior Department Representative, she could not controvert the above stated facts. Hence, I condone the delay and admit the appeal.

ITAT condone the delay in appeal filing as delay was in e-filing & not on manual filing

3. The ld.counsel for the assessee took me through the order of CIT(A) and CIT(A) has dismissed the appeal because the assessee has filed the appeal manually instead of e-filing. Further, the assessee has filed appeal before CIT(A) with a delay of 34 days. According to CIT(A), since no condonation petition was filed, this was another reason for appeal not maintainable.

4. Now before Tribunal, the ld.counsel stated that the assessee is not aware of any notification issued by CBDT i.e., notification No.20/2016 dated 26.05.2016, that the appeal is to be filed through e-filing. The assessee filed appeal through e-filing on 15.12.2016 and cited the reason for delay in filing through e-filing. Hence, Id.counsel requested that the appeal be admitted before CIT(A) and the same may be directed to adjudicate on merits. When these facts were confronted to Id.senior DR, she stated that the appeal can be admitted and remanded back to the file of the CIT(A) for adjudication on merits.

5 After hearing both the sides and going through the facts, I direct the CIT(A) to admit the appeal because delay was in e-filing and not on manual filing. Hence, it cannot be considered delay before CIT(A) and even if, it is delay, there is reasonable cause and hence, I condone the delay. I direct the CIT(A) to decide the appeal which is filed by the assessee through e-filing. Therefore, appeal of the assessee is set aside and matter remanded back to the file of the CIT(A) for adjudication on merits.

6. In the result, the appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on 2nd November, 2021 at Chennai.

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