VISWANATHAN JAYAKUMAR,COIMBATORE vs. ITO, NCW4(5), COIMBATORE
आयकर अपीलीय अिधकरण, ‘सी’ ायपीठ, चेई
IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI
ी मनु कुमार िगर ,ाियक सद एवं ी एस
.
आर
.
रघुनाथा, लेखा सद के सम&
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER
AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER
आयकरअपीलसं./I.T.A.No.1844/Chny/2024
(िनधारण वष / Assessment Year: 2012-13)
Shri Viswanathan Jayakumar
New Vasantham Nagar,
Sivananthapuram Post,
Saravanampatti,
Coimbatore-641 035. Vs
The Income Tax Officer,
Non-Corporate Ward-4(5)
Coimbatore.
PAN : ANPPJ-2507-F
(अपीलाथ/Appellant)
(यथ/Respondent)
अपीलाथकओरसे/ Appellant by :
Mr. Dharshan Bothra, C.A.
यथकओरसे/Respondent by :
Ms. Anitha, Addl.CIT
सुनवाईकतारीख/Date of hearing
:
15.04.2025
घोषणाकतारीख /Date of Pronouncement
:
25.04.2025
आदेश
आदेश
आदेश
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
The captioned appeal filed by the assessee is directed against order of the Ld. Ld. Commissioner of Income Tax (Appeals) (NFAC)
Delhi [CIT(A)] dated 13.10.2023 for Assessment Year 2012-13. 2. The registry has noted delay of 203 days in filing the appeal.
Considering the reasons stated in the affidavit by the Assessee, we condone the delay and treat the reasons as ‘sufficient cause’ and admit the appeal for adjudication.
3. Brief facts are as follows:-
The assessee is an individual has sold three immovable properties to M/s. ABI Foundation Ltd. at Survey No.409, Vilankurichi village
2
within Coimbatore municipal limits to an extent of 12.5 cents for total consideration of Rs.1,87,52,580/-. The assessee has not filed return of income. Therefore, AO has reason to believe that income chargeable to tax has escaped assessment within the meaning of section 147 of the Act and hence, issued notice u/s.148 of the Act on 09.10.2018 and further notice u/s.142(1) of the Act was also issued. Subsequently, the assessee filed return of income and requisite details. But, the AO being not satisfied with the reply furnished by the assessee, made addition on account of short term capital gains amounting to Rs.1,40,86,870/-.
4. Assessee further challenged the order of assessment passed u/s.
143(3) r.w.s 147 of the Act before the ld.CIT(A) who dismissed the appeal of the assessee and confirmed the order of the AO.
Aggrieved, assessee is in further appeal before us.
5. Before us, the ld. Counsel for assessee submitted that the CIT(A) has sent the notices, however, the assessee missed to receive notices because of changed e-mail ID, hence the appeals were not prosecuted before the ld. CIT(A). Therefore, he prayed that the assessee may be provided an adequate and proper representation time to file evidence and documents, if any, to substantiate his case before the CIT(A). The ld.DR stated that the 3
assessee is habitual defaulter in appearing before the appellate authority hence no lenient view is to be taken in these cases and prayed for dismissal of the both appeals.
6. Though we concur with the submissions of Ld. Sr. DR however, keeping in mind the principle of natural justice and grant another opportunity of hearing to the assessee. We also note that the ld. CIT(A) has issued notice dated 12.10.2023 for hearing on 30.10.2023 however, in the meanwhile the ld. CIT(A) has passed the impugned order dated 13.10.2023. Hence, none appearance by the assessee is caused by the above stated reasons. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for denovo adjudication, after affording proper opportunity of hearing to the assessee. The ld. counsel, who appeared also assured the bench that he will ensure that the assessee will prosecute appeal proceedings diligently.
7. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 25th April, 2025 (एस
.
आर
.
रघुनाथा)
( मनु कुमार िगर )
( S.R.Raghunatha )
( Manu Kumar Giri)
लेखा
लेखा
लेखा
लेखा सदय
सदय
सदय
सदय / Accountant Member ाियक सद / Judicial Member
चेई/Chennai,
4
दनांक/Date: 25.04.2025
DS
आदेश क ितिलिप अेिषत/Copy to:
1.Appellant
2.Respondent
3. आयकर आयु/CIT Chennai/Madurai/Coimbatore/Salem
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF.