What did the Tribunal hold?

The Tribunal condoned the delay and admitted the appeal. However, due to the assessee's negligence, the appeal was restored to the first appellate authority for another opportunity to be heard and substantiate its stand.

The assessee did not appear for the hearing of the appeal, resulting in an ex-parte order. The assessee sought condonation of a 94-day delay in filing the appeal.

What were the issues?

Whether to condone the delay in filing the appeal and whether to provide another opportunity for hearing to the assessee.

Parimala, Kancheepuram vs ITO | ITAT Chennai 2023

Income Tax Appellate Tribunal, “C” BENCH, CHENNAI

Before: HON’BLE SHRI V. DURGA RAO, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of hearing of captioned appeal, none appeared for assessee. However, we find that the impugned order is an ex-parte order. The ld. Sr. DR pleaded for dismissal of the appeal. 2. The Registry has noted delay of 94 days in the appeal, the condonation of which has been sought by the assessee on the strength of an affidavit. Considering the period of delay, the delay is condoned and the appeal is admitted for adjudication on merits.

Though the assessee has remained negligent in attending the appellate proceedings, however, keeping in mind the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the appeal is restored back to the file of first appellate authority with a direction to the assessee to substantiate its stand.

The appeal stand allowed for statistical purposes. Order pronounced on 28th August, 2023 (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद /JUDICIAL MEMBER लेखासद / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 28-08-2023 DS आदेशकीZितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. !"थ"/Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडBफाईल/GF

PARIMALA,KANCHEEPURAM vs. ITO, NON CORP WARD 22(3), TAMBARAM

What did the Tribunal hold?

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