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Facts
The assessee filed appeals contesting the order of Ld.CIT(A) which dismissed appeals challenging quantum addition and/or penalty. There was a delay of 364 days in filing the appeals before the tribunal, attributed to the assessee's health issues and the Covid-19 period. The assessee's counsel argued that the appeals were dismissed ex-parte due to non-appearance, caused by health issues and denial of a reasonable opportunity to be heard.
Held
The tribunal condoned the delay after considering the assessee's submissions regarding health complications and the Covid-19 period. The tribunal found merit in the assessee's plea that they were denied a reasonable opportunity to be heard. Therefore, the appeals were set aside to the file of the Ld. CIT(A) for de novo adjudication after providing opportunities of being heard.
Key Issues
Whether the ex-parte orders passed by the Ld.CIT(A) due to non-appearance, caused by the assessee's health issues, should be set aside for fresh adjudication?
Sections Cited
144, 147, 271(1)(c)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI GEORGE GEORGE K & SHRI AMITABH SHUKLA
आदेश / O R D E R PER BENCH : The present appeals are filed as per following details : Sr. Appeal Assess- Order DIN & OTHER Appellant Respondent No Numbers ment under DETAILS Years section 1 ITA-2734 / 2007-08 271(1)(c ) DIN: ITBA / APL / M / 250 / Ramasamy 2023-24 / 1055464745(1) Jagadishkumar, Chny / 2024 ACIT dated 28.08.2023 Old No.5, Central 2 ITA-2735 / 2009-10 144 r.w.s. DIN: ITBA / APL / M / 250 / New No.41, 147 2023-24 / 1055465025(1) Circle-1, Chny / 2024 Post Office dated 28.08.2023 Coim- 271(1)(c ) DIN: ITBA / APL / M / 250 / 3 ITA-2736 / 2010-11 Road, batore. 2023-24 / 1055465288(1) Krishnasamy Chny / 2024 dated 28.08.2023 Nagar, 4. ITA-2737 / 2011-12 271(1)(c ) DIN: ITBA / APL / M / 250 / Coimbatore- 2023-24 / 1055465671(1) Chny / 2024 641045 dated 28.08.2023 5 ITA-2738 / 2012-13 144 r.w.s. DIN: ITBA / APL / M / 250 / [PAN: ACAPJ0483C] 147 2023-24 / 1055465944(1) Chny / 2024 dated 30.08.2023 6 ITA-2739 / 2013-14 144 r.w.s. DIN: ITBA / APL / M / 250 / 147 2023-24 / 1055466185(1) Chny / 2024 dated 28.08.2023 2.0 All the above appeals have been filed contesting the order of Ld.CIT(A) whereby appeals of the assessee challenging quantum addition u/s 144 r.w.s. 147 and / or penalty u/s 271(1)(c ) was dismissed.
3.0 It has been noted that there is a delay of 364 days in the case, in filing of this appeal before the tribunal. In its affidavit the assesse has pleaded that the delay is attributable to serious health complications of the assessee as well as Covid-19 period. All these factors contributed to the delay which was neither willful nor wanton. The assesse submitted that there will not be case of any non-compliance now. We have considered the justification put forth by the assesse and we are satisfied with their to 2739/Chny/2024 :- 3 -: adequacy. We are also conscious of the fact that no litigant gains by intentionally delaying its own matters. The Ld. DR did not pose any serious objections to the delay. Accordingly, we hereby condone the delay and proceed to adjudicate this appeal. 4.0 All the appeals, as per details, enumerated herein above contesting the ex-parte orders passed by the Ld.CIT(A) confirming the quantum addition / imposition of penalty have common ground and facts and therefore adjudicated by this common order. 5.0 At the outset the Ld. Counsel for the assesse informed that the Ld. First Appellate Authority has passed its ex-parte orders dated 31.01.2017 thereby confirming the assessment order for AY-2009-10, 2012-13 and 2013-14 u/s 147 r.w.s. 144 all dated 28.12.2016 and penalty orders for AY- 2007-08 dated 14.09.2015, 2010-11 dated 07.09.2015 and 2011-12 dated 31.08.2015 respectively. The Ld. Counsel for the assessee submitted that its appeals were dismissed on account of non-appearance. It was pleaded that the assesse could not make compliance to the notices of the Ld. CIT(A) on account of adverse health issues. The Ld. CIT(A) therefore has chosen to dismiss the impugned appeals on the premise on non-appearance. The Ld. Counsel for the assesse pleaded that the assesse was having sufficient cause for non-compliance to statutory notices and has thus been denied reasonable opportunity of being heard. It was accordingly prayed that to 2739/Chny/2024 :- 4 -: matter may be considered for restoration to Ld. CIT(A) for fresh adjudication. The Ld. Counsel for the assesse assured that full compliance would made now. The Ld. DR opposed the proposal and relied upon the order of authorities below. 6.0 We have heard the rival submissions in the light of material available on records. It is trite law that no litigant benefits by non- prosecution of its case. We find sufficient force in the pleadings of the as to why it could not prosecute its case. We are therefore of the view that ends of justice would be met if the case is set aside to the file of the Ld. CIT(A) for readjudication after giving opportunities of being heard to the assesse and to pass a speaking order. He will be at liberty to call for any remand report from the Ld. AO if warranted by the facts of the case. The assesse shall be bound to comply to all the notices and details called by the Ld. CIT(A). Any non-compliance from the assesse side shall be adversely viewed. Accordingly, we set aside the order of the Ld. First Appellate Authority and direct him to readjudicate the matter de novo. Accordingly, the grounds of appeal raised by the assesse are allowed for statistical purposes. to 2739/Chny/2024 :- 5 -:
7.0 In the result, the appeals of the assessee are decided as under:-
Result Year ITA-2734 / Chny / 2024 2007-08 Allowed for Statistical Purposes. ITA-2735 / Chny / 2024 2009-10 Allowed for Statistical Purposes. ITA-2736 / Chny / 2024 2010-11 Allowed for Statistical Purposes. ITA-2737 / Chny / 2024 2011-12 Allowed for Statistical Purposes. ITA-2738 / Chny / 2024 2012-13 Allowed for Statistical Purposes. ITA-2739 / Chny / 2024 2013-14 Allowed for Statistical Purposes.
Order pronounced on 20th , December-2024 at Chennai.