JEYARAMAN SENTHIL KUMAR,PERAMBALUR vs. DCIT, CC-1, TRICHY

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ITA 222/CHNY/2021Status: DisposedITAT Chennai22 March 2022AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and set aside the ex-parte orders of the CIT(A). The matter was remitted back to the CIT(A) to decide afresh after providing an opportunity of being heard to the assessee.

What were the facts?

The assessee filed seven appeals before the ITAT, which were delayed by 25 days due to the COVID-19 pandemic. The assessee's counsel argued that the CIT(A) passed ex-parte orders and requested another opportunity.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) after ex-parte orders were passed, considering the pandemic situation.

AI-generated summary — verify with the full judgment below

Before: Shri V. Durga Rao & Shri G. Manjunatha

Hearing: 18.03.2022Pronounced: 22.03.2022

O R D E R PER BENCH: These seven appeals filed by the assessee are directed against different orders of the ld. Commissioner of Income Tax (Appeals) 19, Chennai all dated 23.03.2021 relevant to the assessment years 2012- 13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 and 2018-19.

2.

These appeals filed by the assessee are delayed by 25 days in filing the appeal before the Tribunal due to outbreak of COVID-19 pandemic and accordingly, the delay is condoned and admitted the appeals for adjudication.

3.

These appeals are posted for consideration of early hearing and accordingly, by granting early hearing, the appeals were taken up for hearing.

4.

At the time of hearing, the ld. Counsel for the assessee has submitted that the ld. CIT(A) passed ex-parte order and in the interest of natural justice, he prayed that one more opportunity may be given to the assessee to substantiate his case before the ld. CIT(A).

5.

On the other hand, the ld. DR has not raised any objection.

6.

We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. On perusal of the appellate order, we find that the ld. CIT(A) has given several opportunities and the assessee could not appear before the ld. CIT(A) due to circumstances beyond his control being COVID-19 pandemic period. Hence, we are of the opinion that one more opportunity should be given to the assessee. Accordingly, we set aside the ex-parte order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to decide the issue afresh in accordance with law after affording an opportunity of being heard to the assessee to substantiate his claim.

7.

In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order pronounced on 22nd March, 2022 at Chennai.

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