JAYARAMAN SEKAR,CHENNAI vs. ITO, NON-CORPORATE WARD-19(3), CHENNAI
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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./ ITA No.996/Chny/2023 (ि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)
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.
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.
Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा34 / VICE PRESIDENT लेखा सद6 / ACCOUNTANT MEMBER चे8ई Chennai; िदनांक Dated :28-11-2023 DS आदेशकीAितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु@/CIT 4. िवभागीय�ितिनिध/DR 5. गाडEफाईल/GF