KRISHNASAMY VEERABOMMAYAN,THENI vs. THE INCOME TAX OFFICER, WARD 1, THENI, THENI
आयकर अपीलीय अिधकरण, ‘बी’ ायपीठ, चेई
IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI
ी मनु कुमार िगर ,ाियक सद एवं ी जगदीश , लेखा सद के सम&
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER
AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकरअपीलसं./I.T.A.No.76/Chny/2025
(िनधारण वष / Assessment Year: 2018-19)
Shri Krishnasamy Veerabommayan,
Sowdeswari Nagar, Theni,
Palanichettipatti S.O.
Theni-625 531. Vs
The Income Tax Officer,
Ward-1,
Theni.
PAN : ACXPV-6668-E
(अपीलाथ/Appellant)
(यथ/Respondent)
अपीलाथकओरसे/ Appellant by :
Mr. R.S.Lakshmi Narayanan,
Advocate
यथकओरसे/Respondent by :
Smt. Gouthami Manivasagam,
JCIT
सुनवाईकतारीख/Date of hearing
:
18.03.2025
घोषणाकतारीख /Date of Pronouncement
:
24.03.2025
आदेश
आदेश
आदेश
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
The captioned appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)(NFAC)
Delhi [CIT(A)] dated 31.12.2024 for Assessment Year 2018-19. 2. Brief facts are as under:
The assessee is an individual, has not filed return of income for the year under consideration. During the course of assessment proceedings, AO noticed that assessee had entered into an agreement for purchasing an immovable property during financial yea 2017-18 relevant to the assessment year 2018-19. In order to verify the same, the AO issued notices to the assessee u/s.148 of the Act. Further, notice u/s. 142(1) of the Act was issued regarding cash payment in the said transactions. However, no reply has been 2
received from the assessee. Lastly, the AO has issued show-cause notice u/s.144 of the Act. Though the assessee replied, but the AO found not tenable completed the assessment u/s.69 of the Act by treating the amount of Rs.5,00,000/- as unexplained investment and made addition of Rs.6,42,142/-. Assessee further challenged the order of assessment u/s 147 r.w.s 144 read with section 144B of the Act before the ld.CIT(A). However, the ld.CIT(A) dismissed the appeal in limine without condoning the delay of 95 days in filing the appeal .
Aggrieved, assessee is in appeal before us.
Before us, the ld. Counsel/AR for assessee submitted that the CIT(A) has not appreciated the reasons given by the assessee for delay in filing the appeal. The ld.DR relied upon the order of the ld.CIT(A) and prayed for dismissal of appeal.
We have gone through the reasons given by the assessee for delay in filing the appeal before the ld. CIT(A) which is reproduced at para 2 of the impugned order as below: “The appellant is 79 years old. The mail id given was his relatives and the relative failed to inform the appellant. Hence, condonation is prayed for the delay.” Having gone through the reasons and number of days of delay, we find the reasons given by the assessee as sufficient cause hence, we condone the delay of 95 days in filing appeal before the ld.CIT(A). Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo appeal hearing, after affording proper opportunity of hearing to the assessee,
3
subject to cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same will be furnished by the Assessee before Ld.CIT(A), who shall proceed for fresh appeal hearing, after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate his case with all evidence and documents if any, forthwith without any fail, failing which Ld. CIT(A) shall be at liberty to proceed with the appeal proceedings as per law.
The ld. AR, who appeared also assured the bench that he will ensure that the assessee will prosecute his case diligently before the ld.CIT(A).
In the result, appeal filed by the assessee is allowed for statistical purpose.
Order pronounced in the open court on 24th March, 2025 (जगदीश )
( मनु कुमार िगर )
( Jagadish )
( Manu Kumar Giri)
लेखा
लेखा
लेखा
लेखा सदय
सदय
सदय
सदय / Accountant Member ाियक सद / Judicial Member
चेई/Chennai,
दनांक/Date: 24.03.2025
DS
आदेश क ितिलिप अेिषत/Copy to:
1.Appellant
2.Respondent
3. आयकर आयु/CIT Chennai/Madurai
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF.