RAMESH BALUSWAMY,KANCHIPURAM vs. DCIT, NCC-17(1), CHENNAI
आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH: CHENNAI
माननीय श्री मनु कुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य के सिक्ष
BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.3054/Chny/2024
Assessment Years: 2022-23
Ramesh Baluswamy,
No.5/23 Seven Wells Street,
St.Thomas Mount,
St. Thomas Mount H.O.
Kanchipuram Dist,
Chennai-600 016. [PAN: AEPPR8859E]
The Deputy
Commissioner of Income Tax,
Non-Corporate Circle-17(1),
Chennai.
(अपीलार्थी/Appellant)
(प्रत्यर्थी/Respondent)
अपीलार्थी की ओर से/ Assessee by :
Ms.S.Janani, Advocate for Ms.Hema Murali Krishnan, Advocate
प्रत्यर्थी की ओर से /Revenue by :
Smt.Samantha Mullamudi, Addl.CIT
सुनवाई की तारीख/Date of Hearing
:
25.03.2025
घोषणा की तारीख /Date of Pronouncement
:
09.04.2025
आदेश / O R D E R
PER AMITABH SHUKLA, A.M :
This appeal is filed by the assessee against the order bearing
DIN & Order No.ITBA / NFAC / S / 250 / 2024-25 / 1069322192(1) dated
01.10.2024 of the Learned Commissioner of Income Tax [herein after
“CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2022-23 .
2.0
At the outset the Ld. Counsel for the assesse informed that the Ld. First Appellate Authority has passed an ex-parte order thereby
Page - 2 - of 3
confirming the assessment order u/s 143(3) dated 12.05.2023. The appeal was dismissed for non-compliance to the statutory notices issued by the Ld. First Appellate Authority. It was submitted that only two notices were issued over a period of less than a month and appeal was dismissed for non-compliance.
0 The Ld. DR has relied upon the order of lower authorities.
0 We have heard the rival submissions in the light of material available on records. It is trite law that no litigant benefits by non- prosecution of its case. The appellant assessee submitted before us that compliance could not be made because of preoccupation with some personal works. We find sufficient force in the pleadings of the assesse as to why it could not file its appeal in time. We have also noted that apart from merely harping on the issue of delayed filing by the assesse the Ld. CIT(A) has not adequately touched upon merits of the case. Accordingly, the order of lower authorities is set aside and the Ld.CIT(A) is directed to readjudicate the appeal after giving due opportunity of being heard and by passing a speaking order. All the grounds raised by the assessee are allowed for statistical purposes. Page - 3 - of 3
0 In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 9th , April-2025 at Chennai. (मनु कुमार धिरर)
(MANU KUMAR GIRI)
न्याधयक सदस्य / Judicial Member (अधमताभ शुक्ला)
(AMITABH SHUKLA)
लेखा सदस्य /Accountant Member
चेन्नई/Chennai, धदनांक/Dated: 9th , April-2025. KB/-
आदेश की प्रतितिति अग्रेतिि/Copy to:
1. अिीिार्थी/Appellant
2. प्रत्यर्थी/Respondent
3. आयकर आयुक्त/CIT - Chennai
4. तिभागीय प्रतितिति/DR
5. गार्ड फाईि/GF