G.MALLIGA,CHENNAI V. ITO, CHENNAI

MA 54/CHNY/2024

AI Insights

The case revolves around a Miscellaneous Application by the assessee, Shri G. Malliga, against the Tribunal's earlier decision which dismissed his appeal due to the absence of translated documents from Tamil to English, the official language of the Tribunal. The original appeal pertained to the Assessment Year 1997-98. The Tribunal had dismissed the appeal on grounds that the assessee did not provide translated copies of the documents, which was deemed necessary for the Tribunal to consider the appeal. In the Miscellaneous Application, the assessee provided the translated documents and requested the restoration of the appeal, emphasizing his desire to resolve the matter under the Vivad-Se-Vishwas Scheme, 2024. The Tribunal, after considering the new submissions and the principles of justice, decided to restore the appeal for a hearing on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107022 (ITAT-CHENNAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1997-1998
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.ANITA
• Assessee Lawyers: T.V. MUTHU ABIRAMI

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \u0001यायपीठ, चे\tई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI \u0001ी एबी टी. वक , \u000bाियक सद\u0011 क े सम\u0014 BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER Miscellaneous Application No.54/Chny/2024 (in ITA No.760/Chny/2017) िनधा\u000eरण वष\u000e/Assessment Year: 1997-98 Shri G. Malliga, No.13, 6th Street, Lake Area, Nungambakkam, Chennai-600 034. v. The ITO, Non-Corporate Ward-3(4), Chennai. [PAN: AFFPM 4644 A] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr. T.V. Muthu Abirami, Advocate \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Ms. R. Anita, Addl.CIT सुनवाईक\u001aतारीख/Date of Hearing : 31.01.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 31.01.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: This is a Miscellaneous Application preferred by the assessee against the order of this Tribunal in the case of the assessee dated 01.01.2024 [i.e. ITA No.760/Chny/2017 for AY 1997-98]. 2. The Ld.AR has taken us through the impugned order of the Tribunal and brought to our notice that the Tribunal dismissed the appeal of the assessee mainly on the ground that the evidences filed by the assessee in support of assessee’s grounds of appeal were in vernacular language (Tamil); and therefore, the Tribunal was of the MA No.54/Chny/2024 (in ITA No.760/Chny/2017 ) G. Malliga :: 2 :: view that the assessee wasn’t keen in prosecuting the appeal by placing the relevant documents by translating it and since, the matter pertained to AY 1997-98, the Tribunal dismissed the appeal of the assessee. Before this Tribunal, the Ld.AR has filed the translated copies of the relevant documents and prayed that for the interest of justice and fair play, the ibid [translated] documents may be considered to decide the appeal on merits and therefore, the appeal disposed off by the Tribunal without considering the same be restored. Further, according to the Ld.AR, the assessee had opted for Vivad-Se-Vishwas Scheme, 2024 (hereinafter in short ‘VSVS- 2024’) which has been rejected by the department on the specious plea that the appeal is not pending and only this Miscellaneous Application is pending before the Tribunal. The Ld.AR again reiterated the assessee’s desire to opt for the VSVS-2024 and prayed for restoring the appeal. 3. Having considered the aforesaid facts, I note that the Tribunal had dismissed the appeal of the assessee mainly on the ground that the assessee didn’t file the translated copies of the relevant documents filed before this Tribunal. And along with the M.A, MA No.54/Chny/2024 (in ITA No.760/Chny/2017 ) G. Malliga :: 3 :: assessee has filed the translated copies of the relevant documents and pleaded for restoring the appeal for passing the order on merits. After considering the translated documents, and taking into consideration the peculiar facts of this case, for the interest of justice and fair play and considering the fact that the assessee is interested in settling the tax dispute with the department, I am inclined to allow the prayer and direct the registry to restore the appeal i.e, ITA No.760/Chny/2017 for AY 1997-98 and fix the appeal for hearing in due course. 4. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced on the 31st day of January, 2025, in Chennai. Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0001याियक सद\bय/JUDICIAL MEMBER चे\tई/Chennai, !दनांक/Dated: 31st January, 2025. TLN, Sr.PS आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b\tथ\u0007/Respondent 3. आयकरआयु\u000f/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\bितिनिध/DR 5. गाड\u0018फाईल/GF "