Case Number: ITA 3053/DEL/2022
Appellant: JPS Plastics Private Limited, Meerut
Respondent: DCIT, Circle-1(1)(1), Meerut
Assessment Year: 2017-18
Case Filed On: 2022-12-29
Order Type: Final Tribunal Order
Date of Order: 2023-05-24
Pronounced On: 2023-05-24
In the case of JPS Plastics Private Limited vs. DCIT, Circle-1(1)(1), Meerut, the appellant, JPS Plastics Private Limited, challenged the dismissal of their appeal by the National Faceless Appeal Centre (NFAC) due to a delay in filing the appeal for the assessment year 2017-18. The case was heard by the Income Tax Appellate Tribunal (ITAT) Delhi Bench “C” on 23rd May 2023, with the final order pronounced on 24th May 2023.
The appeal arose from the order passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi, dated 17th November 2022. The appellant was represented by Shri Arun Jain, CA, while the respondent was represented by Shri Anuj Garg, Sr. DR. The primary grievance of the appellant was that their appeal was dismissed due to a delay of 696 days in filing the appeal.
The appellant raised several grounds of appeal:
The ITAT bench, comprising Shri C.M. Garg (Judicial Member) and Shri M. Balagranesh (Accountant Member), decided on each issue as follows:
The bench noted that the CIT(A) dismissed the appeal due to a delay of 696 days in filing the appeal. The appellant argued that the intimation under section 143(1) was not initially available on the Income-tax e-filing portal and was only received later via email. The appellant provided screenshots as evidence to show that the intimation was not available on 31st January 2021 and 27th February 2021. The intimation was eventually received via email, and the appeal was filed within 30 days of receiving the intimation.
The CIT(A) was directed to re-consider the issue related to the delay in filing the appeal, allowing the appellant to file a proper application seeking condonation of delay. The CIT(A) was instructed to decide the issue in accordance with the law.
The grounds raised by the appellant were allowed for statistical purposes, and similar directions were applied to the appeals for the assessment years 2009-10, 2010-11, and 2011-12.
The ITAT’s decision underscores the importance of ensuring due process and fairness in tax assessments and appeals. By restoring the issue to the CIT(A) for reconsideration, the tribunal emphasized the need for a thorough review of all relevant facts and the provision of a fair opportunity for the appellant to present their case.
Order Pronounced: In the open court on 24th May 2023.
Bench: Shri C.M. Garg (Judicial Member) and Shri M. Balagranesh (Accountant Member)
Copy forwarded to:
Date of Hearing: 23rd May 2023
Date of Order: 24th May 2023
The appellant, JPS Plastics Private Limited, filed an application on 29th December 2022 against the order dated 17th November 2022 by the CIT(A), challenging the dismissal of their appeal for the assessment year 2017-18 due to a delay in filing the appeal.
The tribunal considered the appellant’s arguments and decided to remit the issues back to the CIT(A) for verification and fresh adjudication, ensuring that the appellant is given an adequate opportunity to present their case and file a proper application for condonation of delay.
The tribunal’s decision highlights the importance of accurate and fair assessment procedures in tax matters, allowing taxpayers to correct errors and provide necessary documentation to substantiate their claims.
Overall, the ITAT’s order serves as a reminder of the need for thorough and fair consideration in tax appeals, ensuring that all parties are given a fair chance to present their case and that decisions are made based on a complete review of all relevant facts and circumstances.
JPS Plastics Private Limited vs. DCIT, Circle-1(1)(1): Delay in Appeal Filing for AY 2017-18
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform