SOOSAI MANICKAM THERASA,SALEM vs. THE INCOME TAX OFFICER WARD 1(2), SALEM

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ITA 144/CHNY/2024Status: DisposedITAT Chennai17 April 2024AY 2017-18Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)2 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 minor delay of 89 days, citing adverse medical issues of the assessee. It directed the CIT(A) to adjudicate the appeal on its merits without considering the delay.

What were the facts?

The assessee's appeal for AY 2017-18 was dismissed by the CIT(A) due to an 89-day delay. The assessment was framed on a best judgment basis, and the assessee is aggrieved by the confirmation of an addition of Rs. 23.60 Lacs.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and if so, whether the appeal should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

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

आयकर अपीलीय अिधकरण ‘सी’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, �ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ (िनधा9रणवष9 / Assessment Year: 2017-18) Soosai Manickam Therasa ITO M/s. Anu Agro Products, Ward-1(2) बनाम/ Vs. 260/1, Gupta Nagar, Salem. Angammal Colony, Salem-636 009. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AHLPT-8665-J (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Mr. Sri Krishna (CA)-Ld.AR (Virtual Hearing) � थ�कीओरसे/Respondent by : Shri P. Sajit Kumar (JCIT)-Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 17-04-2024 घोषणा की तारीख /Date of Pronouncement : 17-04-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 22-09-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 of the Act on 26-09-2019. The assessee is aggrieved by confirmation of addition of Rs.23.60 Lacs. The assessment has been framed on best judgment basis. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 89 days. The Ld. AR has pleaded for another opportunity of hearing to the assessee which has been opposed by Ld. Sr. DR.

2.

We are of the considered opinion that minor delay of 89 days could be condoned since the assessee suffered adverse medical issues. Nevertheless, we direct Ld. CIT(A) to adjudicate the appeal on merits without raising the issue of delay. The assessee is directed to substantiate its case forthwith. 3. The appeal stands allowed for statistical purposes. Order pronounced in open court on 17th April, 2024.

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