KADERSA MOHAMED DHAWUDU MOHAMED SHAFIQ,SALEM vs. ITO, WARD-1(1), SALEM

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ITA 3076/CHNY/2024Status: DisposedITAT Chennai21 February 2025AY 2011-12Bench: SHRI ABY T VARKEY (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, noting that the delay was not willful or wanton and that the Revenue did not raise serious objections. The Tribunal set aside the order of the First Appellate Authority and directed it to re-adjudicate the matter de novo, after giving the assessee an opportunity of being heard. The appeal was allowed for statistical purposes, subject to the assessee paying Rs. 5000/- to the Tamil Nadu Legal Services Authority.

What were the facts?

The assessee filed an appeal before the tribunal with a delay of 447 days. The assessee cited technical difficulties and lack of awareness of electronic working as reasons for the delay. The First Appellate Authority had passed an ex-parte order confirming the assessment order due to non-compliance with statutory notices.

What were the issues?

Whether the delay in filing the appeal can be condoned? Whether the matter should be remanded back to the First Appellate Authority for fresh adjudication?

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI ABY T VARKEY & SHRI AMITABH SHUKLA

Hearing: 18.02.2025Pronounced: 21.02.2025

Years: 2011-12 Kadersa Mohamed Dhawudu Mohamed The Income Tax, Shafiq, Ward-1(1), No.22, Thiagambrahmam Street, Salem. Subramania Nagar, Salem, Tamil Nadu-636 005. [PAN: AGAPM4288Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr. A.Nikitha, Advocate, प्रत्यर्थी की ओर से /Revenue by : Mr.R.Raghupathy, Addl. CIT सुिवाई की तारीख/Date of Hearing : 18.02.2025 घोर्णा की तारीख /Date of Pronouncement : 21.02.2025 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/250/2023-24/1054358595(1) dated 14.07.2023 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2011-12. Through the aforesaid appeal the assessee has challenged order u/s 250 dated 14.07.2023 passed by NFAC, Delhi.

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