RAMADOSS VASANTHA KUMAR,CHENNAI vs. ACIT NON CORPORATE CIRCLE 15(1), CHENNAI

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ITA 844/CHNY/2019Status: DisposedITAT Chennai24 February 2022AY 2014-152 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that a 16-day delay should not prevent the assessee from seeking justice. It directed the CIT(A) to condone the delay and pass a speaking order on merits after providing a hearing opportunity.

What were the facts?

The assessee's appeal was dismissed in limine by the first appellate authority due to a 16-day delay. The assessment itself was framed on a best judgment basis. No one appeared for the assessee before the ITAT.

What were the issues?

Whether a short delay in filing an appeal should lead to its dismissal without considering the merits, and whether the CIT(A) should be directed to condone the delay.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

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

For Appellant: Shri P. Sajit Kumar (JCIT) –Ld. DR
For Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR

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

1.

None has appeared for assessee during hearing of captioned appeal. The Ld. DR pleaded for dismissal of the appeal. However, upon perusal of assessment order dated 20.12.2016, it could be seen that the assessment has been framed on best judgment basis u/s 144. The assessee’s further appeal has been dismissed in limine by learned first appellate authority since there was a delay of 16 days in the appeal. Aggrieved, the assessee is in further appeal before us.

2.

We are of the considered opinion the delay of 16 days should not deprive the assessee to seek justice. Considering the same, we direct Ld. CIT(A) to condone the delay and pass speaking order on merits after affording reasonable opportunity of hearing to the assessee 3. The appeal stands allowed for statistical purposes. Order pronounced on 24th February, 2022.

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