Case Number: ITA 62/DEL/2021
Appellant: Uttam Air Products Pvt Ltd, New Delhi
Respondent: DCIT CPC, Bangalore
Assessment Year: 2018-19
Case Filed on: 2021-02-01
Order Type: Final Tribunal Order
Date of Order: 2021-09-23
Pronounced on: 2021-09-23
In the Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, a significant case was presented involving Uttam Air Products Pvt Ltd and DCIT CPC Bangalore. The primary issues under dispute were the disallowance of certain expenses and the condonation of delay in filing the appeal.
The appellant, Uttam Air Products Pvt Ltd, is a private limited company. The assessment order was passed by DCIT, CPC, Bangalore under Section 143(1) of the Income Tax Act, 1961, on 15.11.2019. Aggrieved by the order, the assessee filed an appeal before the CIT(A), who dismissed the appeal on 22.09.2020. The assessee then appealed to the ITAT.
The Tribunal, represented by Shri Anil Chaturvedi, Accountant Member, analyzed the case and relevant legal precedents. Key observations and findings included:
The appellant’s counsel, Shri Priyansh Jain, argued that the delay was due to genuine and bonafide reasons, supported by an affidavit detailing the medical situation of the accountant. He contended that the CIT(A) should have considered the merits of the case instead of dismissing it on technical grounds.
The respondent, represented by Shri R. K. Gupta, Sr. DR, supported the lower authorities’ orders, arguing that the delay was not justifiable.
The Tribunal ruled in favor of the appellant, condoning the delay and restoring the matter to the CIT(A) for a decision on merits. The appeal was thus allowed.
Final Judgment: The delay in filing the appeal is condoned, and the matter is restored to the CIT(A) for a decision on merits.
This case highlights the importance of a justice-oriented approach in condoning delays and ensuring that technicalities do not prevent the fair adjudication of disputes.
Uttam Air Products Pvt Ltd vs. DCIT CPC Bangalore: Dispute Over Disallowance and Delay Condonation
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