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TMI Blog2024 (9) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... me, and consider it while dealing with the assessee s appeal against intimation under section 143(1) of the Act denying the benefit of exemption of its income under section 11 of the Act. - Smt. Annapurna Gupta, Accountant Member For the Assessee : Shri Deepak R. Shah, AR For the Revenue : Shri Atul Pandey, Sr.DR ORDER Both the appeals pertain to the same assessee and are filed against separate orders of the ld.Commissioner of Income Tax Appeal Addl/JCIT(A), Udaipur passed under section 250 of the Income Tax Act, 1961 of even date i.e. 17.01.2024 pertaining to Asst. Year 2013-14 and 2015-16 respectively. 2. The issues raised in both the appeals, it was common ground, are identical. The ld.counsel for the assessee pointed out that the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal filed by the assessee for both the years as non-maintainable on account of substantial delay in filing of the appeal, being eight years and five months for the Asst. Year 2013- 14 and six years and one month in the appeal of the assessee for Asst. Year 2015-16. The contention of the ld.counsel for the assessee before me was that the ld.CIT(A) has done so without even dealing with the bona fide reasons put forth by the assessee for the delay. He drew our attention in this regard to the submissions made before the ld.CIT(A), placed before me in PB filed for both impugned years, and which he pointed out was identical for both the years. He drew our attention to PB page no.2 file for Asst.Year 2013-14, explaining the reasons for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r showing rectification rights are transferred with AST since 3 Feb, 2015. 6. Referring to the above the ld.counsel for the assessee contended that the fact of the matter leading to the delay in filing appeal to the Ld.CIT(A) was that after receipt of intimation under section 143(1) of the Act the assessee had filed an application to the AO u/s 154 of the Act seeking rectification of the adjustment made therein. The same, he stated, was filed immediately on receipt of the intimation made under section 143(1) of the Act which was made on 15.11.2014 and the rectification application was filed by the assessee on 29.12.2014. He contended that till date the rectification application had not been dealt with/disposed of by the AO despite the incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay by the assessee palpably appear to be reasonable, since the assessee had taken action swiftly against intimation made under section 143(1) of the Act by fling an application seeking rectification of the same under section 154 of the Act, and the said application having not been disposed of till date, and the assessee in turn waiting for disposal of the same, there was a substantial delay in filing of the appeal before the ld.CIT(A). Both the appeals, therefore, need to be restored back to the ld.CIT(A) first to deal with the assessee s application seeking condonation of delay, and thereafter to deal with the merits of the case , in case the appeal is held maintainable by the Ld.CIT(A). Ld.CIT(A) is directed to pass a speaking orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the intimation made section 143(1) of the Act for Asst.Year 2013-14 and 2015-16. 11. He pleaded that this fact be considered by the ld.CIT(A) while adjudicating the present appeal, if restored for reconsideration. 12. We have noted the facts, as pointed out by the ld.counsel for the assessee of the assessee of being granted registration under section 12AA of the Act by the Department. The ld.CIT(A) is directed to take note of the same, and consider it while dealing with the assessee s appeal against intimation under section 143(1) of the Act denying the benefit of exemption of its income under section 11 of the Act. 13. In the result, both the appeals of the assessee are allowed for statistical purpose. Order pronounced in the Court on 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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