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Facts
The assessee filed an appeal for Assessment Year 2016-17, which arose from an order by the CIT(A). The CIT(A) had not considered the appeal on its merits due to a delay in filing. The assessee is aggrieved by this decision.
Held
The Tribunal condoned the delay in filing the appeal, subject to the assessee paying a cost of Rs. 5,000/- to the Tamil Nadu State Legal Services Authority within 30 days. The assessee was directed to furnish proof of payment to the CIT(A), who would then proceed with the adjudication on merits.
Key Issues
Whether the delay in filing the appeal should be condoned? Whether the appeal should be decided on merits?
Sections Cited
143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, CHENNAI
Before: HON’BLE SHRI ABY T. VARKEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(िनधा*रणवष* / Assessment Year: 2016-17) The City Club ITO बनाम/ 3, V.O.C Park Road, Non-Corporate Ward-1(1) Vs. Coimbatore-641 018. Coimbatore. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AABAT-4005-G (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Ms. Sandhyaarthi (CA) - Ld.AR � थ�कीओरसे/Respondent by : Ms. R. Anita (Addl.CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 24-09-2024 घोषणाकीतारीख /Date of Pronouncement : 09-10-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of an order passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 28-05-2024 in the matter of an intimation issued by CPC u/s 143(1) of the Act on 17-03-2018. The Ld. CIT(A) did not consider the appeal on merit for want of condonation of delay in filing of the appeal. Aggrieved, the assessee is in further appeal before us. The Ld. AR has pleaded for adjudication of the appeal on merits which has been opposed by Ld. Sr. DR.
Though the assessee has remained negligent and could not establish reasonable cause for filing of first appeal with a delay, however, keeping in mind the principle of natural justice, we condone the delay before Ld. CIT(A) 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 adjudication on merits. The assessee is directed to substantiate its case forthwith.
The appeal stand allowed for statistical purposes. Order pronounced on 9th October, 2024 Sd/- Sd/- (ABY T. VARKEY) (MANOJ KUMAR AGGARWAL) �ाियक सद" /JUDICIAL MEMBER लेखा सद" / ACCOUNTANT MEMBER चे3ई Chennai; िदनांक Dated :09-10-2024 DS आदेशकीHितिलिपअ'ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु</CIT Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाडAफाईल/GF