PLAZA MAINTENANCE AND SERVICES LTD, CHENNAI v. ITO CORPORATE WARD-5(2), CHENNAI

आयकर अपीलीय अिधकरण ‘डी’ (एस एम सी) ᭠यायपीठ चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ (SMC) BENCH CHENNAI Įी महावीर ͧसंह उपाÚय¢ के समᭃ BEFORE SHRI MAHAVIR SINGH VICE PRESIDENT आयकर अपील सं./ITA No.: 564/CHNY/2020 िनधाᭅरण वषᭅ /Assessment Year: 2016-17 M/s. Plaza Maintenance and Services Ltd. No.769 Spencer Plaza Anna Salai Chennai – 600 002. PAN : AABCP 4623N v. The Income Tax Officer Corporate Ward -5(2) Chennai -34. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri K. Balasubramanian Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri B. Sajive JCIT स ु नवाई कȧ तारȣख/Date of Hearing : 09.11.2021 घोषणा कȧ तारȣख/Date of Pronouncement : 09.11.2021 आदेश /O R D E R This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-3 Chennai in ITA No.196/CIT(A)-3/2018-19 vide order dated 31.01.2020. The Assessment was framed by ITO Non Corporate Ward- 5(2) Chennai for the assessment year 2016-17 vide order dated 11.10.2018 U/s 143(3) of the Income Tax Act 1961 (hereinafter ‘the Act’). 2. At the outset the ld. counsel for the assessee stated that the CIT(A) has erred in dismissing the appeal as time barred and beyond limitation and not allowed any time to file condonation petition. The 2 I.T.A. No.564/Chny/2020 ld.counsel stated that the delay was of 131 days before CIT(A) and assessee should have been allowed to file condonation petition. When these facts were confronted to ld. senior Department Representative he fairly agreed that matter can go back to the file of CIT(A) first on adjudication of condonation petition in case assessee files condonation petition and subsequently to decide the issue on merits. 3. After hearing the rival contentions I’m in agreement with arguments of ld. counsel that the assessee should be allowed one more opportunity to file condonation application before CIT(A) and accordingly CIT(A) will decide first on condonation and in case he condones the delay then on merits. In term of the above the order of CIT(A) is set aside and matter remanded back to his file for fresh consideration. 4. In the result the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 9 th November 2021 at Chennai. Sd/- (महावीर ͧसंह ) (Mahavir Singh) उपाÚय¢ /Vice President चे᳖ई/Chennai ᳰदनांक/Dated the 9 th November 2021 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.