MAKATHAI PARAMASIVAM VENKATESAN,GUDIYATTAM vs. ITO WARD 2, VELLORE
आयकर अपीलीय अिधकरण, ‘बी’ Ɋायपीठ, चेɄई
IN THE INCOME TAX APPELLATE TRIBUNAL
‘B’ BENCH, CHENNAI
ŵी मनु कुमार िगįर, Ɋाियक सद˟ एवं ŵी एस. आर. रघुनाथा, लेखा सद˟ के समƗ
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.:760/Chny/2025
िनधाŊरण वषŊ / Assessment Year: 2017-18
Makathai Paramasivam Venkatesan,
No.35/15, Pernambut Road,
Nellorepet,
Gudiyattam – 632 602. vs.
The Income-tax Officer,
Ward -2,
Vellore.
[PAN:ARTPV-8714-E]
(अपीलाथŎ/Appellant)
(ŮȑथŎ/Respondent)
अपीलाथŎ की ओर से/Appellant by : Shri. Anandd Babunath, F.C.A.
ŮȑथŎ की ओर से/Respondent by : Ms. Gouthami Manivasagam, J.C.I.T.
सुनवाई की तारीख/Date of Hearing
:
04.06.2025
घोषणा की तारीख/Date of Pronouncement
: 10.07.2025
आदेश /O R D E R
PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER:
This appeal by the assessee is filed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre
(NFAC), Delhi, for the assessment year 2017-18, vide order dated 03.03.2025. 2. At the outset the ld.AR for the assessee submitted that the order of the ld.CIT(A) has been dismissed unadmitted as non-maintainable. It is noted that the assessee filed an appeal with ld.CIT(A), NFAC against the order of the AO passed u/s.144 of the Act dated 28.12.2019 for the A.Y.2017-18 with a delay of :-2-:
ITA. No.:760/Chny/2025
1446 days. However, the assessee had not filed any affidavit or petition for condonation of delay before the ld.CIT(A), except giving the details in column no.15 of the Form 35 filed.
The ld.AR for the assessee submitted that non filing of an affidavit cannot result in dismissal of appeal without considering the case on merit. Hence, prayed for condoning the delay in filing the appeal before the ld.CIT(A) and prayed for remitting the appeal to the files of the ld.CIT(A) to adjudicate on merits.
Per contra the ld.DR submitted that the delay of 1446 was unexplained before the ld.CIT(A) and also the assessee had not participated in the assessment proceedings and hence prayed for dismissing the appeal of the assessee.
We have heard the rival contentions and gone through the orders of the authorities below. It is an admitted fact that the assessee had filed an appeal before the ld.CIT(A) with a delay of 1446 days, which was not condoned and the appeal was dismissed unadmitted as non-maintainable by passing an order dated 03.03.2025. As prayed by the ld.AR, to meet the ends of justice we are inclined to provide one more opportunity to the assessee to file an affidavit along with the petition for condonation of delay before the ld.CIT(A). Therefore, we set aside the order of the ld.CIT(A) and direct the assessee to file an application for condonation of delay along with the affidavit before the ld.CIT(A) for his fresh consideration and decide the appeal denovo in accordance with law.
:-3-:
ITA. No.:760/Chny/2025
In the result the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 10th July, 2025 at Chennai. (मनु कुमार िगįर) (MANU KUMAR GIRI) Ɋाियक सद˟/Judicial Member (एस. आर. रघुनाथा) (S. R. RAGHUNATHA) लेखासद˟/Accountant Member चेɄई/Chennai, िदनांक/Dated, the 10th July, 2025 SP आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3.आयकर आयुƅ/CIT– Chennai/Coimbatore/Madurai/Salem 4. िवभागीय Ůितिनिध/DR 5. गाडŊ फाईल/GF