THE SALEM DISTRICT CRICKET ASSOCIATION, SALEM vs DCIT , CPC BANGALORE
Party Details
- THE SALEM DISTRICT CRICKET ASSOCIATION, SALEM
- DCIT , CPC BANGALORE
Case Summary
THE SALEM DISTRICT CRICKET ASSOCIATION, SALEM vs DCIT , CPC BANGALORE (Case No. ITA 740/CHNY/2022) is listed in the Income Tax, filed on 30 Aug 2022. The case has undergone 3 hearings over 21 days. The case was disposed of on 26 Sept 2022. 3 orders have been issued in this matter.
Hearing History (3)
- 26SEP 2022Hearing
Judge: N/A
- 5SEP 2022Hearing
Judge: N/A
- Hearing
Judge: N/A
Orders (3)
- 26SEP 2022order
Order No: N/A
- 26SEP 2022judgementView Order ↗
Order No: N/A
- 5SEP 2022order
Order No: N/A
Judgement DetailsView full order PDF ↗
आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चेई म। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENTAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.740/Chny/2022 (िनधाBरणवषB / Assessment Year: 2016-17) The Salem District Cricket Association Old No.
F-72, New No.
20, 1st Floor, Brindavan Road, Fairlands, Salem - 636 016. बनाम/ Vs.
DCIT CPC, Bangalore. थायीलेखासं./जीआइआरसं./PAN/GIR No.
AACTT-8416-D (अपीलाथ/Appellant) : (थ / Respondent) अपीलाथकीओरसे/ Appellant by : Shri S.
Sridhar (Advocate) – Ld.
AR थकीओरसे/Respondent by : Shri AR V Sreenivasan (Addl.
CIT) –Ld.
DR सुनवाईकीतारीख/Date of Hearing : 26-09-2022 घोषणाकीतारीख/Date of Pronouncement : 26-09-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1.
At the time of hearing, it transpires that the appeal of the assessee has been dismissed by learned first appellate authority vide order dated 05.08.2022 for want of condonation of delay of 433 days since the assessee could not establish sufficient cause for late filing of the appeal.
The return of income as filed by the assessee was processed u/s 143(1) which was rectified vide order dated 23.11.2019.
ITA No.740/Chny/2022 - 2 - This intimation was in further challenge before Ld.
First appellate authority.
2.
The Ld.
AR submitted that part of delay was attributable to lockdown situation arising out of Covid-19 Pandemic and accordingly, Ld.
AR pleaded for condonation of delay which has been opposed by Ld.
Sr.
DR.
3.
Considering the fact that part of delay was attributable to lockdown situation arising out of Covid-19 Pandemic and considering the principle of natural justice, the bench formed an opinion that the delay was to be condoned.
However, this concession would be subject to payment of cost of Rs.10,000/-. .10,000/-.
The same shall be paid by the assessee within one month from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras.
The proof of the same shall be furnished by the assessee to learned first appellate authority who shall proceed to adjudicate the issues on merits.
4.
The appeal stands allowed for statistical purposes Order pronounced on 26th September, 2022.
Sd/- (MAHAVIR SINGH) उपा12 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखासद9 /ACCOUNTANT MEMBER चे*ई/ Chennai; िदनांक/ Dated : 26-09-2022 JPV JPV JPV JPV आदेशकीVितिलिपअ6ेिषत/Copy of the Order forwarded to : 1. अपीलाथ/Appellant 2. यथ/Respondent 3. आयकरआयु (अपील)/CIT(A)4. आयकरआयु/CIT 5. िवभागीयितिनिध/DR 6. गाडफाईल/GF