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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI S.JAYARAMAN
: अपीलाथ� क� ओर से/ Appellant by Mr.M.Ramasamy,C.A ��यथ� क� ओर से /Respondent by : Mr. AR.V.Srinivasan,JCIT,D.R सुनवाई क� तार�ख/Date of Hearing : 28.11.2019 घोषणा क� तार�ख /Date of : 25.02.2020 Pronouncement आदेश / O R D E R PER S.JAYARAMAN, ACCOUNTANT MEMBER:
The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-16, Chennai in ITA No.15/C.I.T(A)-18/2017-18, dated 19.02.2019 for the assessment year 2015-16.
The assessee, Smt. N.Meenakshy, is the proprietrix of M/s.Sujathaa’s Nest and also one of the partners of M/s. Accent Pharma and filed her return on 13.03.2016. The A.O. completed scrutiny assessment under Section 143(3) on 29.09.2017 determining the assessed income at ₹.39,62,310/-.
Aggrieved against the order of the A.O., the assessee filed an appeal belatedly before the learned CIT(A)-16, Chennai. In Form No.35, the assessee pleaded that assessee had medical ailments and had taken treatment at various placed. She underwent a surgery, and is back to normalcy only recently.
Hence, the delay of 126 days in filing of the appeal may be condoned. The assessee pleaded before the learned CIT(A) that the appeal may be heard on merits etc. The learned CIT(A) dismissed the appeal stating that the assessee has not furnished any documents in support of delay in filing of the appeal.
Aggrieved with the order of the learned CIT(A), the assessee filed this appeal before us.
Before us, Ld. A.R. submitted that learned CIT(A) did not ask any documentary evidence or proof for condoning the appeal, filed belatedly, which is due to medical ailments and surgery. Ld. A.R. pleaded that if learned CIT(A) asked for and also given an opportunity, the assessee would have furnished the same. He invited our attention to the copy of a certificate dated 19.03.2018 issued by Dr.Kannan, K.R. M.S(Ortho), Assistant Surgeon, Government Medical college, Omandurar Government, Estate, Chennai and submitted that the assessee was under treatment and for the reason the delay may be condoned and assessee’s case may be decided on merits in the interests of justice.
We have heard the rival submissions and condoned the delay in the interests of justice. Since the learned CIT(A) has not decided the issue on merits, we deem it fit to remit the issues back to the file of learned CIT(A) to decide them on merits after affording an effective opportunity to the assessee.
We also direct the assessee to render effective co-operation before the learned CIT(A), in accordance with law, enabling him in dispose the appeal early.
In the result, the appeal of assessee is allowed for statistical purposes.
Order pronounced on the 25th February,2020 in Chennai.