BULLOCK CART WORKERS DEVELOPMENT ASSCIATION,VILLUPURAM V. DCIT, EXEMPTIONS, CHENNAI

ITA 2542/CHNY/2024

AI Insights

The case involves an appeal by M/s. Bullock Cart Workers Development Association against an exparte order by the Learned Commissioner of Income Tax (Appeals), which was based on the erroneous assumption that the assessee had not filed the grounds of appeal. The assessee provided evidence of having filed the grounds of appeal through the e-filing portal. The Tribunal found that the Ld.CIT(A) had made a mistake in fact and thus set aside the exparte order, directing a re-hearing of the case on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107119 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILAY BARAN SOM
• Assessee Lawyers: J. SARAVANAN
• Keywords: Set aside
• Section: 250

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0001यायपीठ, चे\tई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0001ी एबी टी. वक , \u000bाियक सद\u0011 एवं एवं एवं एवं \u0001ी अिमताभ शु\u0018ा, लेखा सद\t क े सम\u001b BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2542/Chny/2024 िनधा\u000eरण वष\u000e/Assessment Year: 2020-21 M/s. Bullock Cart Workers Development Association, No. 858, East Pondy Road, Villupuram – 605 602, Tamil Nadu, v. The Deputy Commissioner of Income Tax(Exemptions) No. 121, Nungambakkam High Road, Chennai – 600 034. Tamil Nadu. [PAN:] AAAAB1650N (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr. J. Saravanan, Advocate \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Mr. Nilay Baran Som, CIT सुनवाईक\u001aतारीख/Date of Hearing : 24.12.2024 घोषणाक\u001aतारीख /Date of Pronouncement : 05.02.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC (in short “Ld.CIT (A)\"), Delhi, dated 10.11.2023 for assessment year (in short “AY\") 2020- 21. 2. The main grievance of the assessee is against action of the Ld.CIT(A) passing exparte order without going into the merits of the case and for doing so, has blamed the assessee for not filing the grounds of appeal. ITA No.2542/Chny/2024 (AY 2020-21) M/s. Bullock Cart Workers Development Association :: 2 :: However, according to the Ld. AR, assessee had in fact filed the grounds of appeal and for buttressing this aspect, invited our attention to page one of paper book wherein the copy of “ Screen shot showing Grounds of Appeal filed along with Form No.35 with the file name “Final …_11zon.pdf(3.08 MB)’ which appears under the heading ‘Attachments’ and also he took us to the page 2 to 29 of paper book which shows “Statement of Facts and Grounds of Appeals uploaded along with Form No.35 and other documents, in support of the appeal, which appears under the heading ‘Attachments’ in the e- filing portal of the Income Tax department”. Thus we note that the premise on which the Ld.CIT(A) has passed the impugned order exparte was erroneous being on wrong assumption of fact that assessee didn’t file the grounds of appeals, In such circumstances, for the ends of justice and fair play, we set aside the impugned order of the Ld.CIT(A) and restore and appeal back to the file of the Ld.CIT(A) with a direction to decide the appeal on merits after hearing the assessee as mandated under sub- section (6) of section 250 of the Income Tax Act, 1961.. The assessee is also directed to be diligent and file relevant documents/written submissions before the Ld.CIT(A) and the Ld.CIT(A) is directed to decide the issue as per sub-section (6) of sec.250 of the Income Tax Act, 1961, in accordance to law. ITA No.2542/Chny/2024 (AY 2020-21) M/s. Bullock Cart Workers Development Association :: 3 :: 3. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 05th day of February, 2025 in Chennai. Sd/- (अिमताभ शु\u0018ा) (AMITABH SHUKLA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे\tई/Chennai, िदनांक/Dated: 05th February, 2025. RL/- आदेश क\u001a \u0017ितिलिप अ!ेिषत/Copy to: 1. अपीलाथ\u0013/Appellant 2. \u0014\u0015थ\u0013/Respondent 3. आयकरआयु\u0019/CIT,Chennai 4. िवभागीय\u0014ितिनिध/DR 5. गाड फाईल/GF "