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Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI GEORGE MATHAN & SHRI INTURI RAMA RAO
आदेश / O R D E R
PER GEORGE MATHAN, JUDICIAL MEMBER:
These four appeals filed by the assessee against the consolidated order of the Commissioner of Income Tax (Appeals)(C)-II , Chennai, in to 823 /Chny/2018 :- 2 -: ,71,72,90/09-10, dated19.02.2014 for the assessment years 2002-03,2003-04,2004-05 and 2005-06.
Shri N. Devanathan represented on behalf of the assessee and 2.
Shri Sridhar Dora represented on behalf of the Revenue.
The ld.AR submitted that all these four appeals of assessee are delayed by 1417 days for which assessee has filed affidavits wherein assessee has mentioned that he is residing in New Delhi and all his records are with his previous Auditor at Chennai. It is also a submission that there was a severe family problems related to divorce proceedings between the assessee and his spouse. It was a further submission that due to strained relationship between the assessee and his wife, the assessee could not co-operate with the Revenue Authorities in their respective proceedings for the assessment years 2002-03, 2003-04, 2004-05 and 2005-06. It was pleaded by ld.AR that the delay in filing these four appeals may be condoned, and the issues raised in these appeals restored to the file of the ld. Assessing Officer for re-adjudication. It was a further submission that the assessee would co-operate in the set-aside proceedings.
In reply, ld.DR did not raise any serious objections to condone the appeals filed belatedly due to strained relationship with his wife. Ld.DR to 823 /Chny/2018 :- 3 -:
submitted that he had no objection, if the issues in the appeals are remitted back to the file of ld.Assessing Officer.
5. The ld.A.R filed a copy of the order of the Tribunal in assessee’s wife case, namely Smt.Rajalakshmi Vettrivel, in for the assessment year 2008-09 dated 31.12.2018 wherein the Co-ordinate Bench of this Tribunal had condoned the delay of 752 days. Further, ld.AR submitted that the Co-ordinate Bench of this Tribunal in assessee’s wife case referred to supra held that the assessee’s wife had faced genuine hardships, and in the interest of natural justice, the issues raised in the assessee’s wife appeal was liable to restore to the file of ld.Assessing Officer for re- adjudication after granting assessee therein adequate opportunity to substantiate her case.
We have heard the rival contentions and perused the material available on record. A perusal of the affidavits filed by the assessee for condonation of delay so received. The assessee has valid and justifiable reasons for delay in filing of these appeals. Consequently, the delay in filing of these four appeals is condoned and the appeals are disposed of on merit. A perusal of the assessment orders for the impugned assessment years show that assessee has not been able to produce evidence before the Assessing Officer, or the ld.CIT(A) to substantiate his case. This being so, in the interest of natural justice, the issues in these four appeals are to 823 /Chny/2018 :- 4 -:
restored to the file ld.Assessing Officer for re-adjudication after granting assessee adequate opportunity to being heard.
In the result, all the four appeals of the assessee for assessment years 2002-03, 2003-04, 2004-05 and 2005-06 are partly allowed for statistical purposes.
Order pronounced in the open court after conclusion of hearing on the 09th day of July, 2019 in Chennai.