DOORVASACHARI RENU KUMAR,HOSUR V. ITO, WARD-1, HOSUR

ITA 3028/CHNY/2024

AI Insights

The case involves Shri Doorvasachari Renu Kumar, the appellant, who contested the order of the CIT(A)/NFAC under section 250 of the Income Tax Act, 1961 for the Assessment Year 2017-18. The appeal was initially dismissed ex-parte as the appellant failed to respond to multiple hearing notices. The appellant argued that these notices were not received in physical form despite a specific request to avoid email communication. The Tribunal found merit in the appellant's claim of not receiving proper notice and thus remitted the case back to the AO for a fresh assessment, emphasizing the need for adherence to procedural norms and the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 36111 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S. EASWAR
• Assessee Lawyers: C. SATISH
• Keywords: Condonation of delay
• Section: 250

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘डी’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी अिमताभ शु᭍ला, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3028/CHNY/2024 िनधाᭅरण वषᭅ/Assessment Year:2017-18 Shri Doorvasachari Renu Kumar, D.No.6/3A, 3rd Cross, Bharathidasan Nagar, Hosur – 635 109. PAN: BYVPR 6864H Vs. The Income Tax Officer, Ward-1, Hosur. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri C. Satish, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri S. Easwar, JCIT सुनवाई कᳱ तारीख/Date of Hearing : 23.01.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 24.01.2025 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal at the instance of the assessee is directed against CIT(A)/NFAC’s order dated 21.05.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18. - 2 - ITA No.3028/CHNY/2024 2. There is a delay of 130 days in filing this appeal. The assessee has filed a petition for condonation of delay along with affidavit stating therein the reasons for belated filing of this appeal. The reasons stated in the condonation application for belated filing of this appeal are as under:- “I am not a commerce graduate or familiar with the intricacies of the Income- tax Act, 1961. I relied entirely on my consultant to handle the proceedings before the Assessing Officer and the CIT(A). Unfortunately, the said consultant failed to guide me regarding the appropriate procedure and timelines for filing an appeal before the Tribunal. ii) Further, during this period and thereafter, I was preoccupied with the continuous medical treatment of my daughter, Ms.Sadhana Shree, my mother, Mrs. Kasthuri and myself. These personal challenges made it difficult for me to actively monitor my tax matters or follow up with the consultant. Some of the medical bills related to their treatment are attached with this affidavit for the Hon’ble Tribunal’s kind consideration.” 3. On perusal of the aforesaid reason stated, we are of the view that no latches can be attributed to the assessee as there is sufficient cause for belated filing of this appeal. Hence, we condone the delay in filing this appeal and proceed to dispose off the appeal on merits. 4. At the very outset, we notice that the appeal of the assessee has been dismissed ex-parte qua assessee. In response to five hearing notices issued from the office of the First Appellate Authority, the assessee has not furnished his submissions or any documentary evidences. Consequently the appeal of the assessee was dismissed ex-parte qua assessee. - 3 - ITA No.3028/CHNY/2024 5. The ld.AR submitted that the hearing notices issued from the office of the First Appellate Authority was never received by the assessee as the same was sent through e-mail. The ld.AR further stated that the assessee had specifically mentioned in Form 35 that hearing notices should not be sent through e-mail. Further, the ld.AR submitted that the proceedings before the First Appellate Authority remained non- compliant since the hearing notices were never received in physical form to the assessee’s address. It was submitted by the Ld.AR, in the interest of justice and equity, the assessee may be provided with one more opportunity to represent his case before the AO, since it was a best judgment assessment u/s.144 of the Act. 6. The ld.DR supported the order of the AO and the CIT(A). 7. We have heard rival submissions and perused the materials on record. The Office of the First Appellate Authority had issued five hearing notices. It was the contention of the ld.AR that the assessee had not received the hearing notices sent from the office of the CIT(A) since the notices were sent only through e-mail though the assessee had specifically mentioned in Form 35 that hearing notices should not be sent through e-mail. Therefore, in the interest of justice and fair play, we are of the view that one more opportunity should be provided to the assessee to represent his case. Since the - 4 - ITA No.3028/CHNY/2024 proceedings before the AO is also best judgment assessment, we deem it appropriate to restore the matter to the files of the AO. Accordingly, the matter is remitted to the files of the AO for fresh adjudication. The AO shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 24th January, 2025 at Chennai. Sd/- Sd/- (अिमताभ शु᭍ला) (AMITABH SHUKLA) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चेÛनई/Chennai, Ǒदनांक/Dated, the 24th January, 2025 RSR आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Salem 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. "