ARUNACHALAM KEMBUGESHWARI,THANJAVUR V. INCOME TAX OFFICER , WARD 1, THANJAVUR

ITA 3131/CHNY/2024

AI Insights

The case involves an appeal by the assessee, Arunachalam Kembugeshwari, against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Center, Delhi, for the assessment year 2017-18. The appeal was initially dismissed ex-parte due to non-compliance with statutory notices. The assessee, represented by Mr. M.K. Rangasamy, C.A., argued that the dismissal was unjust and assured full compliance with future notices. The Department of Revenue, represented by Mr. R. Raghupathy, Addl.CIT, suggested imposing costs due to habitual non-compliance by the assessee. The Tribunal, considering the circumstances and the assurance of compliance by the assessee, decided to remand the case back to the CIT(A) for a decision on merits, imposing a cost of Rs. 5,000 for the delay caused.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 302967 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. RAGHUPATHY
• Assessee Lawyers: M.K.RANGASAMY
• Keywords: Set aside; Opportunity of being heard
• Section: 250

Judgement Text

"Page - 1 - of 4 आयकर अपीलीय अधिकरण, ‘‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 3131/Chny/2024 निर्ाारण वर्ा /Assessment Years: 2017-18 Arunachalam Kembugeshwari, No.48-F, K.N.Palayam, Pattukottai, Thanjavur, Tamil Nadu-614 601. [PAN: AKIPK8318F] Income Tax Officer, Ward-1, Thanjavur (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.M.K.Rangasamy, C.A., प्रत्यर्थी की ओर से /Revenue by : Mr.R.Raghupathy, Addl.CIT सुिवाई की तारीख/Date of Hearing : 19.02.2025 घोर्णा की तारीख /Date of Pronouncement : 23.04.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA/NFAC/S/250/2023-24/1058137167(1) dated 22.11.2023 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2017-18. Through the aforesaid appeal the assessee has challenged order u/s 250 dated 22.11.2023 passed by NFAC, Delhi. ITA No.3131/Chny/2024 Page - 2 - of 4 2.0 It has been noted that there is a delay of 325 days in the case, in filing of this appeal before the tribunal. In its affidavit the assesse has pleaded that the assesse is semi-literate lady and not conversant with electronic working of the tax department. It is submitted that the assessee came to know about her appeal being dismissed only when she learnt about one of her relatives tax payment notices were manually served. It was submitted the delay was neither intentional nor wanton. The assesse submitted that there will not be case of any non-compliance now. We have considered the justification put forth by the assesse and we are satisfied with their adequacy. We are also conscious of the fact that no litigant gains by intentionally delaying its own matters. The Ld. DR did not pose any serious objections to the delay save that costs be imposed for wasting the time of judicial authorities. Accordingly, we hereby condone the delay and proceed to adjudicate this appeal. 3.0 At the outset, the Ld.Counsel of the assessee submitted that the Ld.CIT(A) has dismissed its appeal ex-parte on account of non-compliance by the assessee to the statutory notices. It was accordingly requested that the matter be remanded to Ld.CIT(A) for adjudication on merits. The Ld. Counsel for the assessee made a personal assurance that full compliance will now be made to all the statutory notices issued by the Ld.CIT(A). The Ld. DR argued ITA No.3131/Chny/2024 Page - 3 - of 4 that the assessee is habitual defaulter qua compliance to statutory notices and that some costs be imposed before remanding the matter. 4.0 We have heard rival submissions in the light of material available on records. We have noted from the order of the Ld.CIT(A) that he chose to dismiss the appeal on account of non-compliance to statutory notices. We have also noted that apart from merely harping on the issue of non-compliance, the Ld.CIT(A) has not given any finding on the merit of the case. Accordingly, we are of the view that ends of justice would be met if a final opportunity is given to the assessee by the Ld.CIT(A). Accordingly, we set aside the order of the Ld.CIT(A) and direct him to readjudicate the appeal on merits. The Ld.CIT(A) shall give due opportunity of being heard to the assessee and any non-compliance on the part of the assessee shall be adversely viewed. We however also find favour in the arguments of the Ld. DR qua wasting the precious time of the courts. Consequently, the impugned remand back to the Ld.CIT(A) is subject to payment of cost of Rs.5,000/- by the assessee to the Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within 30 days of the receipt of this order. Accordingly, all the grounds of appeal raised by the assessee are allowed for statistical purposes. ITA No.3131/Chny/2024 Page - 4 - of 4 5.0. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 23rd , April-2025 at Chennai. Sd/- ( एबी टी. वकी) (ABY T VARKEY) न्यानयक सदस्य / Judicial Member Sd/- (अयिताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, नदिांक/Dated: 23rd , April-2025. KB/- आदेश की प्रनतनलनप अग्रेनर्त/Copy to: 1. अपीलार्थी/Assessee: 2. प्रत्यर्थी/Revenue 3. आयकर आयुक्त/CIT - Madurai 4. नवभागीय प्रनतनिनर्/DR 5. गार्ा फाईल/GF "