SMT RAJA SASIKALA,TIRUVALLUR vs. ITO,WARD-2, VILUPPURAM

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ITA 913/CHNY/2020Status: DisposedITAT Chennai30 March 2022AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A)'s file. The CIT(A) was directed to consider the condonation of delay leniently and adjudicate the appeal on merits if admitted.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed on technical grounds for being filed late. The original assessment was framed under Section 144 r.w.s 147 of the Act on a best judgment basis.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and the appeal should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri D. Anand (Advocate) – Ld. AR, Shri G. Johnson (Addl. CIT) –Ld. DR
For Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of the order of learned Commissioner of Income Tax (Appeals), Puducherry [CIT(A)] dated 11-09-2020 in the matter of 2 - assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s 147 of the Act on 21-12-2018.

2.

The Ld. AR, drawing our attention to the orders of the lower authorities, pleaded for another opportunity of substantiating the case. The Ld. AR submitted that there was reasonable cause for late filing of appeal before Ld. CIT(A). The Ld. Sr. DR opposed the same and submitted that the assessee remained negligent in attending assessment proceedings as well as appellate proceedings.

3.

The material facts are that the assessee being resident individual was assessed on best judgment basis u/s. 144 r.w.s. 147 of the Act wherein the deposits of Rs.10.56 Lacs were assessed as assessee’s income. Though, the assessee preferred further appeal, however, the Ld. CIT(A) dismissed the appeal on technical ground for want of condonation of delay. It was noted by Ld. CIT(A) that the appeal was filed on 19-06-2019, however, the appeal was required to filed on or before 24-01-2019. Accordingly, the appeal was dismissed. Aggrieved, the assessee is in further appeal before us.

3. Though, we concur with the submissions of the Ld. Sr. DR that the assessee’s own negligence gas resulted into dismissal of the appeal, however, keeping in view the principles of natural justice, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A). The Ld. CIT(A) shall consider the condonation of delay leniently and if the appeal is admitted, adjudicate the same on merits by way of speaking order. The assessee, in turn, is directed to substantiate its case failing which Ld. CIT(A) shall be at liberty to dispose of the appeal on the basis of material on record.

4.

The appeal stands allowed for statistical purposes.

Order pronounced on 30th March, 2022.

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