GEETHA,SALEM V. .ITO, WARD1(1), SALEM

ITA 2431/CHNY/2024

AI Insights

The case involves three appeals by Smt. Geetha against orders issued by the Income Tax Officer, Ward-1(1), Salem, for the assessment year 2018-19. The appeals were related to an ex-parte assessment order under section 144 read with section 147, a penalty order under section 270A, and another penalty order under section 271D. The assessee faced delays in filing the appeals due to medical reasons, which were condoned by the Tribunal. The Tribunal noted that the assessee had not complied with the notices during the penalty proceedings and thus had not been given a fair opportunity to present her case. Consequently, the Tribunal set aside the lower authorities' orders and remanded the matter for fresh adjudication, emphasizing the need for a speaking order post-hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 298691 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.ANITA; ADD
• Assessee Lawyers: T.S. LAKSHMI VENKATRAMAN; F.C.A
• Keywords: Set aside; Opportunity of being heard
• Section: 147; 144; 271D

Judgement Text

"आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री यस यस विश्वनेत्र रवि, न्यावयक सदस्य एवं श्री अविताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2429/Chny/2024, निर्ाारण वर्ा /Assessment Years: 2018-19 आयकर अपील सं./ITA No.2430/Chny/2024, निर्ाारण वर्ा /Assessment Years: 2018-19 आयकर अपील सं./ITA No.2431/Chny/2024, निर्ाारण वर्ा /Assessment Years: 2018-19 Smt. Geetha, No.14/2, Periyar Nagar, Old Suramangalam, Salem, Tamil Nadu-636005. [PAN: BDMPG5919G] Income Tax Officer, Ward-1(1), Salem (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri T.S.Lakshmi Venkatraman, F.C.A प्रत्यर्थी की ओर से /Revenue by : Ms.R.Anita, Add.CIT सुिवाई की तारीख/Date of Hearing : 21.11.2024 घोर्णा की तारीख /Date of Pronouncement : 18.12.2024 आदेश / O R D E R PER AMITABH SHUKLA, A.M : S. No. Appeal Nos. AYs Appellant CIT(A) Order Details Respondent A B C D E F 1 ITA No. 2429 / Chny / 2024 2018-19 Smt. Geetha, No.14/2, Periyar Nagar, Old Suramangalam, Salem, Tamil Nadu- 636005. [PAN: BDMPG5919G] DIN & Order No. ITBA / NFAC / S / 250/2024-25 / 1064837862(1) dated 13.05.2024 Income Tax Officer, Ward-1(1), Salem 2 ITA No. 2430 / Chny / 2024 2018-19 DIN & Order No. ITBA / NFAC / S / 250 / 2024-25 / 1064837917(1) dated 13.05.2024 3 ITA No. 2431 / Chny / 2024 2018-19 DIN & Order No. ITBA / NFAC / S / 250 / 2024-25 / 1064838064(1), dated 13.05.2024 ITA Nos.2429, 2430 & 2431/Chny/2024 :- 2 -: 2.0 It has been noted that there is a delay of 68 days each in all the three appeals filed by the assessee. Requesting for condonation of the delay the Ld. Counsel for the assessee has submitted that the assessee was undergoing medical treatment and was advised bed rest for contemporaneous health problems. The assessee has filed a medical certificate in support of its contentions. It has been contended that the same has contributed to the delay in filing of the appeal and which was neither willful nor wanton. The Ld. DR did not offer much opposition to the assessee’s request. Having satisfied that the assessee was having sufficient cause for the delay, we hereby condone the delay and proceed to adjudicate the matter. 3.0 In this case it is noted that the assessee vide ITA Nos. 2429/Chny/2024, 2430/Chny/2024 and 2431/Chny/2024 has challenged order u/s 144 r.w.s 147 dated 16.03.2023, order u/s 270A dated 26.09.2023 and order u/s 271D dated 21.03.2022 respectively. All the three appeals being of the same assessee pertaining to AY-2018-19 and having inter linked issues are adjudicated together hereunder. 4.0 At the outset Ld. Counsel for the assessee informed that the orders of lower authorities are ex-parte orders as the assessee could not make any worthwhile compliance either before the Ld. Assessing officer or before the Ld. CIT(A). The Ld. Counsel for the assessee argued that ITA Nos.2429, 2430 & 2431/Chny/2024 :- 3 -: it may be given one last opportunity to present its case before the lower authorities and assured that full cooperation will now be made. The Ld. DR submitted that the appeal of the assessee vide ITA No.2431 for imposition of penalty u/s 271D of the act vide order dated 21.03.2022 may be dismissed and that rest of the matters regarding the quantum addition vide order dated 16.03.2023 and penalty u/s 270A dated 26.09.2023 may be send back to the Ld. AO for readjudication de novo. 5.0 We have heard rival submissions in the light of material available on records. We have noted that admittedly the assessee had not filed any detailed / evidences either before the Ld. Assessing officer or before the Ld. CIT(A) as a result of which ex-parte orders have been passed by the lower authorities. We are of the view that the assessee deserves one last opportunity to present its case before the Ld. AO. The submission of the Ld. DR of confirming order u/s 271D has been considered and not found acceptable. It is trite law that an opportunity of being heard is to be given by a quasi-judicial authority before passing any order. It is an admitted fact of the case that the assessee had not complied to Ld. AO’s notices during penalty proceedings u/s 271D and therefore deserves an opportunity of being heard now. Accordingly, we set aside the orders of Ld.CIT(A) and the Ld. Assessing Officer and direct the Ld. AO to readjudicate de novo the issue of determination of ITA Nos.2429, 2430 & 2431/Chny/2024 :- 4 -: taxable income of the assessee u/s 147 r.w.s.144B of the act, issue of levy of any penalty u/s. 270A and of penalty u/s 270D after giving due opportunity of being heard to the assessee and by passing a speaking order. The assessee shall comply to all the notices issued by Ld. AO and any deviation shall be viewed adversely. 6.0. In the result, the appeals of the assessee are decided as under:- ITA Nos Assessment Year Result ITA No.2429/Chny/2024 2018-19 Assessee’s appeal allowed for statistical purposes. ITA No.2430/Chny/2024 2018-19 Assessee’s appeal allowed for statistical purposes. ITA No.2431/Chny/2024 2018-19 Assessee’s appeal allowed for statistical purposes. Order pronounced on 18th , December-2024 at Chennai. Sd/- (यस यस नवश्विेत्र रनव) (SS VISWANETHRA RAVI) न्यानयक सदस्य / Judicial Member Sd/- (श्री अनमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, नदिांक/Dated: 18th , December-2024. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Salem 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "