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Judgment
PER AMITABH SHUKLA, AM
This appeal filed by the Assessee is directed against the order of Ld. Addl/JCIT(Appeals)-1, Chennai, dated 08.01.2026 arising out of assessment order dated 25.07.20196 passed under section 154 for the Assessment Year 2015-16. The word ‘Act’ herein this order would mean Income Tax Act, 1961.
At the outset, ld. Counsel for the assessee submitted that its rights of natural justice have been violated in as much as the Ld. CIT(A) has dismissed its appeal without condoning the delay committed before him filing of the appeal. The ld. Counsel submitted that CPC, Bangalore, had made the impugned addition in its case on account of non-availability of certificate u/s 10(23AAA) of the Act at the opportune time. The ld. Counsel submitted that delay had arisen in filing of appeal before the ld. CIT(A) for several reasons including assessee’s filing of application u/s 154, Covid-2019 epidemic and lack of timely professional advice. The ld. Counsel submitted that it has now in its possession, the required certificate u/s 10(23AAA) of the Act and hence the addition made by the CPC, Bangalore, is not sustainable on merits.
The ld. DR placed reliance upon the orders of the lower authorities.
Heard. Material available on records perused.
We have noted that the ld. CIT(A) has not condone the delay deeming it as beyond the Covid period. The conclusion drawn by the ld. First Appellate Authority are not wholly correct as part of the delay period is affected by covid epidemic. We have also noted that there is merit in the case of the appellant that no case for making any addition now in the case of the assessee is required as certificate u/s 10(23AAA) of the Act is now available on records. Upon consideration of the total facts of the case and in the interest of justice, we direct the ld. AO to delete the disallowance of Rs.52,70,003/- made in the case of the assessee u/s 143(1) of the Act on account of non-availability of certificate u/s 10(23AAA). The ground of appeal raised by the assessee is therefore allowed.
In the result, the appeal of the assessee is allowed.