SHANMUGAM ARIVAZHAGAN,KANCHIPURAM vs. ITO NON CORP WARD 22(6), TAMBARAM
In the result, the appeal filed by the assessee in ITA Nos
ITA 2863/CHNY/2024[2016-17]Status: DisposedITAT Chennai24 Jan 2025AY 2016-17
Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2860, 2861, 2862 & 2863/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-2017) Shanmugam Arivazhagan, Vs. The Income Tax Officer, 50A, 8Th Street, Non Corp Ward 22(6) Vembuliamman Koil Street, Tambaram. Selaiyur, Kanchipuram 600 073. Chennai. [Pan: Aacpa 1677R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 23.01.2025 आदेश / O R D E R Manu Kumar Giri () These Four Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac) Delhi [Cit(A)] Even Date 28.10.2024 For Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Senior Citizen & Retired Govt. Employee Who Is Earning Mere Pension Income & Small Salary Income. The Assessee Is Incapable Of Understanding & Using The Income Tax Portal To Submit
For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. Pushpa Hemachand, IRS, JCIT
Section 142(1)Section 147Section 148Section 249Section 249(3)Section 271Section 271(1)(b)
penalty orders u/s 271(1)(b), the assessee filed appeals before the CIT(A) who dismissed the appeals invoking section 249(3) of the Act on account of the delay of 15 days in filing appeals. At the outset, the ld. counsel for the assessee pointed out that no opportunity was given by the ld.CIT(A) to address the issue
