JEGATHEESH PRABHU SARITHA,PATTUKOTTAI vs. ACIT, CIRCLE-2(1),, THANJAVUR

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ITA 2636/CHNY/2024Status: DisposedITAT Chennai31 December 2024AY 2015-16Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay subject to a cost of Rs. 5,000/- payable to the Tamil Nadu State Legal Services Authority. The appeals were remitted back to the CIT(A) for de novo adjudication.

What were the facts?

The assessee filed appeals before the ITAT with a significant delay of 718 days due to adverse medical conditions. The assessee also failed to make any representation before the CIT(A).

What were the issues?

Whether the delay in filing the appeal should be condoned and if the case should be remitted back to the lower appellate authority for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

Heard together (2 matters)

ITA No.2635/Chny/2024
ITA No.2636/Chny/2024

Read from the judgment's own cause title. This page is filed under one of them.

(िनधा)रण वष) / Assessment Year: 2015-16) Smt. Jagatheesh Prabhu Saritha ACIT बनाम #4/58, Keelakadu Mohamidiyar Street, Circle-2(1) / Vs. Sokanathapuram, Pattukottai-614 803. Thanjavur. �थायीलेखासं./जीआइआरसं./PAN/GIR No. CWFPS-6705-K (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri Y. Sridhar (FCA)- Ld.AR � थ�कीओरसे/Respondent by : Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 18-12-2024 घोषणा की तारीख /Date of Pronouncement : 31-12-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeals by assessee for Assessment Years (AY) 2014- 15 & 2015-16 arise out of separate orders of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] both dated 30-08-2022 in the matter of separate assessments framed by the Ld.AO u/s.143(3) r.w.s. 147 of the Act on 20-12-2018. The registry has noted delay of 718 days in the appeals, the condonation of which has been sought by Ld. AR on the strength of affidavit of the assessee. It has been stated that delay has occurred on account of adverse medical conditions. The Ld. AR has sought condonation of delay in both the appeals and also prayed for remitting the appeals back to the file of Ld. CIT(A) since the assessee failed to make any representation therein. The same has been opposed by Ld. Sr. DR.

2.

Keeping in mind the principles of natural justices, we accept the prayer of Ld. AR and condone the delay. However, the same would be subject to payment of cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned CIT(A) who shall proceed for de novo adjudication for both the years. The assessee is directed to substantiate its case forthwith.

3.

Both the appeals stand allowed for statistical purposes. Order pronounced on 31st December, 2024 Sd/- Sd/- (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) �ाियक सद# / JUDICIAL MEMBER लेखा सद# / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 31-12-2024 DS आदेशकी@ितिलिपअ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु=/CIT Madurai. 4. िवभागीय�ितिनिध/DR 5. गाडBफाईल/GF

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