BASKARAN PADMAVATHY,CHENNAI vs. DCIT NON CORP. CIRCLE 8(1), CHENNAI

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ITA 300/CHNY/2023Status: DisposedITAT Chennai24 April 2023AY 2017-182 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay, set aside the CIT(A)'s order, and directed a de-novo adjudication on merits after granting a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for a delay of 37 days without condonation. The assessee runs a small school and faced an addition of Rs. 5.66 Lacs.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should have been condoned, and whether the appeal should be adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANOMOHAN DAS

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 14-01-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 18-12-2019. At the time of hearing, none appeared for assessee. Accordingly, the appeal is being disposed-off with the able assistance of Ld. Sr. DR who - 2 - submitted that the appeal has been dismissed for want of condonation of delay of 37 days.

2.

We find that the assessee is running a small school and saddled with addition of Rs.5.66 Lacs. Considering this fact, the delay should have been condoned. Therefore, we set aside the impugned order and direct Ld. CIT(A) to render de-novo adjudication by way of a speaking order on merits. Needless to add that reasonable opportunity of hearing shall be granted to the assessee. The assessee, in turn, is directed to substantiate its stand.

3.

The appeal stand allowed for statistical purposes. Order pronounced in the open Court on 24th April, 2023.

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