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TMI Blog2023 (2) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... on of delay. CIT(A) would decide the issue in accordance with law. The grounds raised by the assessee are allowed for statistical purposes. - ITA Nos.3048 to 3051/Del/2022 - - - Dated:- 23-2-2023 - Shri Kul Bharat, Judicial Member For the Appellant : S/Shri Rajiv Saxena And Shyam Sunder, Advocates For the Respondent : Shri Sanjay Nargas, Sr.DR ORDER PER KUL BHARAT, JM : This bunch of four appeals filed by the assessee is directed against the different orders of Ld. CIT(A), National Faceless Appeal Centre ( NFAC ), Delhi dated 23.11.2022 for the assessment years 2009-10 to 2012-13. Since identical grounds have been raised, all four appeals filed by the assessee are taken up together for hearing and are being disposed off by way of consolidated order for the sake of brevity. ITA No.3048/Del/2022 [Assessment Year : 2009-10] 2. First, I take up ITA No. 3048/Del/2022 filed by the assessee pertaining to Assessment Year : 2009-10. The assessee has raised following grounds of appeal:- 1. That the Ld. CIT(A), NFAC has grossly erred on facts and in law and failed to understand that depreciation is a right of the assessee and was allowed to it in e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing rectification of the intimation issued u/s 143(1) of the Act. 6. Aggrieved against the order of Ld.CIT(A), the assessee preferred appeal before the Tribunal. 7. Ld. Counsel for the assessee submitted that the claim of the depreciation is the legal right of the taxpayer. It was stated that the intimation was not received by the assessee and same was obtained through e-mail on 10.11.2020 from CPC and the appeal was filed on 17.11.2020 from the date of receiving the intimation as provided u/s 249(2) of the Act. Therefore, there was no delay in filing of the appeal, if counted from the date of receipt of the order. He further submitted that in the interest of justice, the issue related to depreciation be restored to the lower authorities for decision on merit. 8. On the other hand, Ld. Sr. DR opposed these submissions and supported the orders of the authorities below. He contended that the assessee failed to file any application for condonation of delay. There is a delay of more than four years in filing the appeal by the assessee. He pointed out that the assessee had sought rectification u/s 154 of the Act. Thus, it is wrong to state that the impugned intimation was not r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) of the IT Act. Therefore, there was no delay in filing of appeal if counted from the date of receipt of order. 4. That the Ld. CIT(A), NFAC has erred on facts and in law in not considering the submissions of assessee which were filed on merits of the case and arbitrarily dismissed the appeal of the assessee for want of condonation of delay application which was not required to be filed in the present case. The above grounds of appeals are independent of and without prejudice to each other. That the appellant craves leave to add, alter, amend or withdraw all or any grounds herein or add any further grounds as may be considered necessary either before or during the hearing of these grounds. 12. I have heard Ld. Authorized representatives of the parties and perused the material available on record. I find that the facts and issues are similar and identical as in ITA No.3048/Del/2022 [AY 2009-10]. Ld. Representatives of the parties have adopted the same arguments in respect of grounds of appeal. The issue was restored to the file of Ld.CIT(A) for reconsideration by observing as under:- 9. I have heard Ld. Authorized Representatives of the parties and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Intimation u/s 143(1) was not received by the assessee and the same was obtained through E-mail on 10.11.2020fromCPCandappealwasfiledon 17.11.2020 i.e., within 30 days from the date of receiving the intimation as provided under section 249(2) of the IT Act. Therefore, there was no delay in filing of appeal if counted from the date of receipt of order. 4. That the Ld. CIT(A), NFAC has erred on facts and in law in not considering the submissions of assessee which were filed on merits of the case and arbitrarily dismissed the appeal of the assessee for want of condonation of delay application which was not required to be filed in the present case. The above grounds of appeals are independent of and without prejudice to each other. That the appellant craves leave to add, alter, amend or withdraw all or any grounds herein or add any further grounds as may be considered necessary either before or during the hearing of these grounds. 15. I have heard Ld. Authorized representatives of the parties and perused the material available on record. I find that the facts and issues are similar and identical as in ITA No.3048/Del/2022 [AY 2009-10]. Ld. Representatives of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred on facts and in law in dismissing the appeal of the assessee without providing sufficient opportunity of being heard and passed an Ex-parte order. 3. That the Ld. CIT(A), NFAC has grossly erred on facts and in law by ignoring the fact that Intimation u/s 143(1) was not received by the assessee and the same was obtained through E-mail on 10.11.2020 from CPC and appeal was filed on 17.11.2020 i.e., within 30 days from the date of receiving the intimation as provided under section 249(2) of the IT Act. Therefore, there was no delay in filing of appeal if counted from the date of receipt of order. 4. That the Ld. CIT(A), NFAC has erred on facts and in law in not considering the submissions of assessee which were filed on merits of the case and arbitrarily dismissed the appeal of the assessee for want of condonation of delay application which was not required to be filed in the present case. The above grounds of appeals are independent of and without prejudice to each other. That the appellant craves leave to add, alter, amend or withdraw all or any grounds herein or add any further grounds as may be considered necessary either before or during the hearing of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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