KAMARAJ GOVINDASWAMY ARUN RAJ,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2(3), CHENNAI

We find that the appeal in was filed with a delay of 4 days. On perusal of the petition filed for condonation of delay in the form of an affidavit, submissions of the Ld. AR and Ld. DR, we find the reasons explained by the assessee are reasonable, which prevented the & 2290/Chny/2024(AY 2015-16 & 2016-17) Mr. Kamaraj Govindaswamy Arun Raj assessee in filing the appeal in time. Thus, the delay of 4 days in filing the appeal is condoned and admits the appeal for adjudication.

At the outset, Ld. AR of the assessee brought to our notice that the impugned orders for both AY 2015-16 & 2016-17 were passed by the Ld.

CIT(A) qua the assessee exparte and that even though the authorized representative of the assessee Shri Ramesh Babu, CA appeared before the Ld. CIT(A), he mistakenly held that the assessee didn’t represent the case before him. Therefore, he has inadvertently passed the impugned orders without going into the merits of the grounds of appeal raised by the assessee for both AY 2015-16 & 2016-17. Therefore, the Ld. AR prayed that one more opportunity may be granted before the first appellate authority.

Per contra, the Ld. DR does not want to give one more innings to the assessee.

Having heard both the parties and after perusal of the impugned orders of the Ld. CIT(A), we find that the impugned orders passed by the Ld. CIT(A) are exparte orders without going into the merits of the case. It has been brought to our notice that the assessee’s authorized representative Shri Ramesh Babu, CA represented the assessee and & 2290/Chny/2024(AY 2015-16 & 2016-17) Mr. Kamaraj Govindaswamy Arun Raj appeared on his behalf, but Ld. CIT(A) on wrong assumption of fact that assessee failed to appear during the hearing has dismissed the appeals. We do not countenance such an action of the Ld. CIT(A) and therefore, we are inclined to set aside the impugned orders of the Ld. CIT(A) and restore back these appeals to the file of Ld. CIT(A) with a direction to adjudicate the grounds of appeal in accordance with sub-section (6) of section 250 of the Act for both AY 2015-16 & 2016-17. The Ld. AR has undertaken to appear as well as file relevant documents to substantiate the grounds of appeal. And the Ld. CIT(A) to pass reasoned orders on the grounds of appeal raised after hearing the assessee.