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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपील सं./ (िनधाBरण वषB / Assessment Year: 2015-16) Raghupathy Gopalram ITO, बनाम/ #100, Andal Ammal Street, Non Corporate Ward-8(3), Raja Gardens, Nolambur, Chennai. Vs. Chennai – 600 096. �थायी लेखा सं./जीआइ आर सं./PAN/GIR No. BCFPG-3097-M (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� की ओरसे/ Appellant by : Shri Anandd Babunath (FCA) – Ld. AR ��थ� की ओरसे/Respondent by : Shri ARV Sreenivasan (Addl. CIT) –Ld. DR सुनवाई की तारीख/Date of Hearing : 03-08-2022 घोषणा की तारीख /Date of Pronouncement : 03-08-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of the order of learned Commissioner of Income Tax (Appeals)-9, Chennai [CIT(A)] dated 11-07-2019 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 30-12-2017.
The Ld. AR, at the outset, pleaded for condonation of delay before first appellate authority which has been opposed by Ld. Sr. DR. After going through the case records, our adjudication would be as under.
2 - 3. In the assessment order, the assessee was saddled with addition of Rs.750 Lacs being undisclosed portion of sale consideration. Though the assessee preferred further appeal, however, the appeal was dismissed for want of condonation of delay of 12 days. Though the assessee furnished affidavit to explain the delay, however, it failed to furnish the necessary evidences. The reasons adduced in Form No.35 and affidavit was found to be contradictory. Accordingly, the request for condonation of delay was rejected. Hence this appeal.
Though we concur with the observations of Ld. CIT(A) in the impugned order, however, keeping in view of the principle of natural justice, we deem it fit to grant another opportunity of hearing to the assessee to substantiate his case on merits before first appellate authority. This concession would come at a cost of Rs.10,000/- which shall be paid by the assessee to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of one month from the date of receipt of this order. The receipt / proof shall be furnished by the assessee to the Ld. first appellate authority, who shall proceed with denovo adjudication of the appeal on merits after affording reasonable opportunity of hearing to the assessee. The assessee, in turn, is directed to substantiate its case.
The appeal stands allowed for statistical purposes. Order pronounced on 03rd August, 2022.