JAYARAMAN SEKAR,CHENNAI vs. ITO, NON-CORPORATE WARD-19(3), CHENNAI

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ITA 996/CHNY/2023Status: DisposedITAT Chennai28 November 2023AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It also set aside the ex-parte order of the CIT(A) and restored the appeal for de novo adjudication after granting the assessee an opportunity of hearing.

What were the facts?

The assessee sought condonation of a significant delay in filing the appeal, citing lack of awareness of a prior dismissal. The assessee also requested another opportunity to be heard by the CIT(A) as the impugned order was ex-parte.

What were the issues?

Whether the delay in filing the appeal should be condoned and if an ex-parte order should be set aside to grant an opportunity of hearing to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपीलीय अिधकरण “बी” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा ! एवं माननीय �ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा*रण वष* / Assessment Year: 2012-13) Shri Jayaraman Sekar ACIT बनाम Old No.68, New No.8, Moovendar Street, Non-Corporate Ward-14(1) Rajiv Gandhi Nagar, Nesapakkam, Chennai. / Vs. Chennai-600 078. �थायीलेखासं./जीआइआरसं./PAN/GIR No. BAYPS-7973-M (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Anandd Babunath (FCA) -Ld. AR � थ�कीओरसे/Respondent by : Shri D.Hema Bhupal (JCIT)-Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 28-11-2023 घोषणाकीतारीख /Date of Pronouncement : 28-11-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

At the time of hearing of captioned appeal, Ld. AR sought condonation of delay of 193 days. The Ld. AR submitted that the assessee was not aware of the dismissal of appeal which led to delay in filing of the appeal. An affidavit to that effect has been placed on record. The Ld. Sr. DR opposed condonation of delay.

2.

After going through the contents of the affidavit and keeping in mind principle of natural justice, the bench deems it fit to condone the delay and accordingly, the appeal is admitted for adjudication on merits.

3.

The Ld. AR sought another opportunity of hearing before Ld. CIT(A) since the impugned order is an ex-parte order. The Ld. AR undertook to substantiate its case in case another opportunity was given. The Ld. Sr. DR opposed the same. Keeping in mind the principle of natural justice, the bench deems it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication on merits after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case.

4.

The appeal stand allowed for statistical purpose. Order pronounced in open court on 28th November, 2023.

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