PREMA RAJU,SALEM vs. ITO, WARD-1(1), SALEM
आयकर अपीलीय अिधकरण, ‘बी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘B’ BENCH: CHENNAI
ीमनुकुमार िग र, ाियकसद! एवंी जगदीश, लेखा सद! के सम(
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.147/Chny/2025
िनधा:रण वष: /Assessment Year: 2011-12
Prema Raju,
101A, Rail Nagar,
Ram Nagar,
Salem – 636 005. The Income Tax Officer,
Ward-1(1),
Salem.
[PAN: APGPP 8501A]
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथF की ओर से/ Appellant by :
Shri T. Vasudevan, Advocate
HIथF की ओर से /Respondent by :
Smt. Gouthami Manivasagam, JCIT
सुनवाई की तारीख/Date of Hearing
:
19.03.2025
घोषणा की तारीख /Date of Pronouncement
:
09.04.2025
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2011-12 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “Ld. CIT(A)”] dated 26.05.2023. 2. There is a delay of 21 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. We have considered the :- 2 -:
petition/affidavit of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is hereby condoned.
At the outset, the Ld. Authorized Representative has submitted that the Ld. CIT(A) has passed the order ex-parte without any discussion on merit, therefore one more opportunity be granted to the assessee to substantiate her case before the Ld. CIT(A).
On the other hand, the Ld. Departmental Representative (DR), relied on the orders of lower authorities and submitted that the orders were passed ex-parte as the assessee has been non compliance to the notices issued.
We have heard both the parties and gone through the order of the lower authorities below. We find that Ld CIT(A) has passed the order ex-parte without adjudicating the issue involved. Therefore, we restore the matter back to the file of the Ld. CIT(A) to adjudicate this appeal afresh in accordance with law. We also direct the assessee to appear before the Ld. CIT(A) on the date of hearing without fail and furnish complete details for fresh consideration. In view of the above, :- 3 -:
the appeal filed by the assessee is allowed for statistical purposes only.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 09th April, 2025. (मनु कुमार िग र)
(Manu Kumar Giri)
ाियक सद! / Judicial Member
(जगदीश)
(Jagadish)
लेखा
लेखा
लेखा
लेखा सदय
सदय
सदय
सदय /Accountant Member
चेनई/Chennai, दनांक/Dated: 09th April, 2025. EDN/-
आदेश क ितिल प अ े षत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Salem
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF