ESTATE OF LATE K MAHES REP BY KRISHNA MAHESH,,CHENNAI vs. DCIT, NON CORP WARD 1(2), CHENNAI
Facts
The assessee filed an appeal against an order dated 18.07.2024. The appeal was filed with a delay of 14 days. The Id. CIT(A) dismissed the appeal for want of a proper condonation petition/affidavit.
Held
The Tribunal noted that the assessee had grounds for condonation of delay but the Id. CIT(A) dismissed the appeal. Considering the submissions and in the interest of justice, the Tribunal decided to remand the matter.
Key Issues
Whether the Id. CIT(A) was justified in dismissing the appeal for want of a proper condonation petition/affidavit, and if not, should the delay be condoned and the appeal adjudicated on merits.
Sections Cited
143(1)
AI-generated summary — verify with the full judgment below
Before: Shri S.S. Viswanethra Ravi&
आयकर अपीलीय अिधकरण, ’सी’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI �ी एस.एस. िव�ने� रिव, �ाियक सद� एवं �ी अिमताभ शु�ा, लेखा सद� के सम� Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. No.2422/Chny/2024 िनधा�रण वष�/Assessment Year: 2023-24 Estate of late K. Mahesh Vs. The Deputy Commissioner of Rep. By Krishna Mahesh, New No. 81, Income Tax, Old No. 39, First Main Road, Non Corporate Ward 1(2), Rajaannamalaipuram, Chennai. Chennai 600 028. [PAN: AABAE4843K] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Shri Vikram Vijayaraghavan, Advocate ��थ� की ओर से/Respondent by : Ms. R. Anita, Addl. CIT सुनवाई की तारीख/ Date of hearing : 20.11.2024 घोषणा की तारीख /Date of Pronouncement : 27.11.2024 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 18.07.2024 passed by the ld. Commissioner of Income Tax (Appeals)/ Addl./JCIT(A)-2, Jaipur, for the assessment year 2023-24.
The assessee raised sole issue of challenging the action of the ld. CIT(A) in dismissing the appeal by refusing to condone the delay of 14 days in filing the appeal in the facts and circumstances of the case.
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We note that intimation order under section 143(1) of the Income Tax Act, 1961 [“Act” in short] dated 27.05.2024 has been passed by the CPC, Bengaluru against which the assessee preferred an appeal before the ld. CIT(A) with a delay of 14 days. The ld. CIT(A) dismissed the appeal filed by the assessee for want of proper condonation petition/Affidavit.
The ld. AR Shri Vikram Vijayaraghavan, Advocate submits that collection of data and documents of the deceased person of his Estate took time and the assessee is ready to submit separate application/ affidavit for condonation of delay before the ld. CIT(A).
The ld. DR Ms. R. Anita, Addl. CIT relied on the order of the ld. CIT(A).
We note that even though the assessee mentioned grounds for condonation of delay at Col. 15 of Form 35, the ld. CIT(A) dismissed the appeal for want of separate application/affidavit for condonation of delay. Taking into consideration of the submissions of the ld. AR and the ld. DR and in the interest of justice, we deem it proper to remand the matter to the file of the ld. CIT(A) with a direction to condone the delay by
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considering the petition for condonation/affidavit as may be filed by the assessee and adjudicate the issue on merits.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 27th November, 2024 at Chennai.
Sd/- Sd/- (AMITABH SHUKLA) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 27.11.2024 Vm/- आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant, 2.��थ�/ Respondent, 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR & 5. गाड� फाईल/GF.
