SMT.S.MEENAKSHI,CHENNAI vs. CIT (A)-10, CHENNAI

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ITA 793/CHNY/2022Status: DisposedITAT Chennai26 October 2022AY 2012-20133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay due to the Covid-19 pandemic and, in the interest of natural justice, remitted the matter back to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee failed to appear during assessment proceedings, leading to a best judgment assessment. The CIT(A) confirmed the assessment, and the assessee filed an appeal with a significant delay.

What were the issues?

Whether the delay in filing the appeal should be condoned, and whether the assessee should be granted another opportunity to present their case before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

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

For Appellant: Shri D.Anand (Advocate)- Ld. AR, Shri ARV Sreenivasan (Addl. CIT)- Ld. Sr. DR
For Respondent: Shri ARV Sreenivasan (Addl. CIT)- Ld. Sr. DR

आयकरअपील सं./ (िनधा1रण वष1 / Assessment Year: 2012-13) Smt. S.Meenakshi The Income Tax Officer बनाम/ P.No.512, 4th Sector, 18th Street, Non-Corporate Ward-19(1), Vs. K.K.Nagar, Chennai-600 078. Chennai. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AXZPM-0414-E (अपीलाथ,/Appellant) : (-.थ, / Respondent) अपीलाथ,कीओरसे/ Appellant by : Shri D.Anand (Advocate)- Ld. AR -.थ,कीओरसे/Respondent by : Shri ARV Sreenivasan (Addl. CIT)- Ld. Sr. DR सुनवाईकीतारीख/ : 26-10-2022 Date of Hearing घोषणाकीतारीख / : 26-10-2022 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of the order of learned Commissioner of Income Tax (Appeals)-14, Chennai [CIT(A)] dated 13-12-2019 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s 147 of on the Act on 08-12-2016. The assessment has been made u/s 144 on best judgment basis since the assessee failed to appear during assessment proceedings. Accordingly, the income was assessed at Rs.128.09 Lacs after certain additions. During appellate proceedings, remand report was called from Ld. AO but the assessee was not able to make use of the same. Accordingly, the assessment was confirmed against which the assessee is in further appeal before us.

2.

The Registry has noted delay of 923 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of affidavit of the assessee. It has been submitted that the appeal could not be filed in time primarily due to lockdown situation arising out of Covid-19 Pandemic. The Ld. Sr. DR opposed condonation of delay and pleased for dismissal of the appeal on the ground that the assessee remained negligent throughout. 3. After due consideration, the bench formed an opinion that the delay was to be condoned since the delay has occurred primarily due to lockdown situation arising out of Covid-19 Pandemic. Therefore, we condone the delay and admit the appeal for adjudication on merits. 4. The Ld. AR has pleaded for another opportunity of hearing before Ld. CIT(A) since the assessee could not substantiate its case. Keeping in view the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee to substantiate its case. Therefore, we remit the matter back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to substantiate its case. Needless to add that adequate opportunity of hearing shall be granted to the assessee.

5.

The appeal stand allowed for statistical purposes in terms of our above order. Order pronounced on 26th October, 2022.

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