GURUSWAMY BALAN,COIMBATORE vs. ITO, NCW -3(3), COIMBATORE

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ITA 2048/CHNY/2024Status: DisposedITAT Chennai21 October 2024AY 2015-16Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay considering the affidavit and period of delay. While acknowledging the assessee's negligence and opposition from the Revenue, the Tribunal granted another opportunity to substantiate the case, subject to payment of costs of Rs. 5,000 to the Tamil Nadu State Legal Services Authority.

What were the facts?

The appeal by the assessee arises from an ex-parte order by the Commissioner of Income Tax (Appeals) on 18-01-2024, concerning an assessment framed under section 144 on 27-12-2017. There was a delay of 136 days in filing the appeal. The assessee had failed to appear before lower authorities.

What were the issues?

Condonation of delay in filing the appeal and grant of an opportunity for a de novo assessment after payment of costs.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

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

आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ (िनधा9रणवष9 / Assessment Year: 2015-16) Shri Guruswamy Balan ITO बनाम/ 324, Near Vannan Koil Non-Corporate Ward-3(3) Vs. Jothipuram Post, Coimbatore-641 047. Coimbatore. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AGBPB-3335-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant by : Shri S. Girish Kumar (Advocate) - Ld. AR " थ"कीओरसे/Respondent by : Shri Ashwin D Gowda (Addl.CIT) - Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 21-10-2024 घोषणा की तारीख /Date of Pronouncement : 21-10-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee arises out of an ex-parte order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 18-01-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 27-12-2017. The registry has noted a delay of 136 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of affidavit of the assessee.

Considering the contents of affidavit and period of delay, the delay is condoned and we proceed with disposal of the appeal on merits.

2.

It could be seen that the assessee has failed to appear before any of the lower authorities. In the assessment order, Ld. AO made addition of cash deposit of Rs.137.37 Lacs. The Ld. CIT(A) confirmed the same against which the assessee is in further appeal before us. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR.

3.

Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to grant another opportunity to the assessee to substantiate its case. 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 AO who shall proceed for de novo assessment. The assessee is directed to substantiate its case forthwith.

4.

The appeal stand allowed for statistical purposes. Order pronounced on 21st October, 2024. (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) "ाियक सदस्य / JUDICIAL MEMBER लेखा सद4 / ACCOUNTANT MEMBER चे2ई Chennai; िदनांक Dated : 21-10-2024 DS आदेशकीOितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. " थ"/Respondent 3. आयकरआयु;/CIT Coimbatore. 4. िवभागीय"ितिनिध/DR 5. गाड@फाईल/GF

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