ANBU TRADERS,PUDUCHERRY vs. INCOME TAX OFFICER, WARD 1, PUDUCHERRY, PUDUCHERRY
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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./ ITA No.223/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2018-19) M/s. Anbu Traders ITO बनाम/ Vs. 346, Anna Salai, Ward-1 Puducherry-605 001. Puducherry. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOFA-2168-D (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri V. Krishnan (Advocate)-Ld.AR � 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)
Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 21-01-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 147 r.w.s 144 of the Act on 13-03-2023. The Ld. AO made certain addition on account of cash deposits. The assessee preferred appeal against the same with a delay of 122 days. The assessee submitted that the firm had closed down its business and
the assessment order was not in the knowledge of the assessee. The delay was not intentional. It was also submitted that both the partners expired. The assessment order was served on email id which not in active use due to closure of business. However, Ld. CIT(A) observed that the demise of the partners took place much before the assessment order was passed. There was no good reason for condoning inordinate delay and accordingly, the appeal was not admitted. Aggrieved, the assessee is in further appeal before us. 2. The Ld. AR has sought another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR. 3. In our considered opinion, considering the submissions of the assessee and facts of the case, a minor delay of 122 days could have been condoned since the assessee would not stand to get any benefit by late filing of appeal. Both the partners of the firm had expired and the assessment order was served on an email Id which was not in active use. Be that as the case may be, keeping in mind the principle of natural justice as well as the circumstances of the case, we deem it fit to grant another opportunity to the assessee to substantiate its case. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication on merits without raising the issue of delay. The assessee is directed to substantiate its case forthwith without fail. A reasonable opportunity of hearing shall be granted to the assessee.
The appeal stand allowed for statistical purposes. Order pronounced in open court on 17th April, 2024.
Sd/- Sd/- (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) �ाियक सद3 / JUDICIAL MEMBER लेखा सद3 / ACCOUNTANT MEMBER चे3ई Chennai; िदनांक Dated : 17-04-2024 DS आदेशकीTितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु</CIT 4. िवभागीय�ितिनिध/DR 5. गाडAफाईल/GF
