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Issues involved: Appeal against orders of CIT(A)-III, Hyderabad for assessment years 2005-06, 2006-07, and 2007-08 due to late filing of appeal and application for condonation of delay.
The Appellate Tribunal ITAT Hyderabad heard appeals by one assessee against CIT(A)-III orders for assessment years 2005-06, 2006-07, and 2007-08, clubbed together for convenience. The assessee, engaged in manufacturing machine tools, filed its return showing a loss. The AO completed assessment u/s 143(3) r.w.s. 147, making additions and determining total income. The assessee appealed to the CIT(A) but faced rejection due to late filing without an application for condonation of delay. The Tribunal remitted the matter back to the CIT(A) to allow the assessee to provide evidence regarding the condonation application and decide accordingly. For the assessment year 2005-06, the assessee's appeal was dismissed by the CIT(A) due to a delay of 145 days in filing the appeal without any application for condonation of delay. The Tribunal noted that the assessee had indeed filed an application for condonation, which the CIT(A) failed to consider. Consequently, the Tribunal remitted the matter back to the CIT(A) to give the assessee another opportunity to provide evidence regarding the condonation application and make a decision in accordance with the law. The issues in the appeals for the assessment years 2006-07 and 2007-08 were similar to that of the assessment year 2005-06. Therefore, the Tribunal remitted these appeals back to the CIT(A) as well, instructing the CIT(A) to allow the assessee to present evidence regarding the condonation application and make a decision based on the facts and the law. Ultimately, the appeals were allowed for statistical purposes by the Tribunal.
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