HEMALATHA,CHENNAI V. ITO NCW 22(2), TAMBARAM

ITA 2880/CHNY/2024

AI Insights

The case involves an appeal by the assessee, Hemalatha, against the order of the Income Tax Officer, which was confirmed by the CIT(A). The appeal was initially dismissed by the CIT(A) due to a delay of 112 days in filing. The assessee contested the ex-parte order which included significant additions to her income based on cash and time deposits. The Tribunal found merit in the assessee's argument that the delay should be condoned and the case decided on its merits, given the circumstances presented.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107177 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PUSHPA HEMACHAND
• Section: 147

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0019ी मनु क ुमा र िग\u001eर, \u0011ा ियक सद! एवं \u0019ी जगदीश, लेखा सद! क े सम( BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2880/Chny/2024 िनधा 8रण वष8 /Assessment Year: 2015-16 Hemalatha, No.95B, Rajaji Road, Tambaram West, Chennai-600 045. Vs. Income Tax Officer, Non-Corporate Ward-22(2), Chennai. [PAN: AFGPH9290A] (अपीलाथ\u0007/Appellant) (\b\tयथ\u0007/Respondent) अपीलाथG की ओर से/ Appellant by : None IJथG की ओर से /Respondent by : Ms.Pushpa Hemachand, JCIT सुनवाई की तारीख/Date of Hearing : 22.01.2025 घोषणा की तारीख /Date of Pronouncement : 31.01.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2015-16 arises out of the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 01.10.2024 in the matter of assessment framed by the Assessing Officer [AO] u/s. 147 of the Income-tax Act,1961 (hereinafter “the Act”) on 31.01.2024. ITA No. 2880/Chny/2024 :- 2 -: 2. The only ground of appeal in this appeal of assessee is against dismissing the appeal in limine without condoning the delay by the Ld. CIT(A) of 112 days. 3. The A.O in the ex-parte order, made addition on account of cash deposit of Rs. 28,99,710/- and Rs. 41,78,010/- on account of time deposits. Aggrieved by the order, the assessee filed an appeal before Ld. CIT(A) with a delay of 112 days. However, the Ld. CIT(A) did not condone the delay and dismissed the appeal. 4. The Ld. Authorized Representative (A.R.) of the assessee before us has submitted that there was a sufficient cause for filing the appeal belatedly and the Ld. CIT(A) should have condoned the delay and decided the case on merit . The Ld AR argued that huge injustice will be caused as the order passed by A.O is ex-parte, therefore, one more opportunity may be provided to assessee in the interests of justice. 5. The Ld. Departmental Representative (DR), on the other hand, has relied on the orders of lower authorities. 6. We have heard the rival submissions, and perused the materials available on record. There was a delay of 112 days in filing the appeal before the Ld. CIT(A). The assessee has submitted the reason ITA No. 2880/Chny/2024 :- 3 -: for the delay in filing the appeal before the Ld. CIT(A). However, the Ld. CIT(A) did not accept the explanation and dismissed the appeal in limine. We have given considerable thought to the matter, and are of the opinion that the Ld. CIT(A) should have admitted the appeal and decided the cases on merits. Therefore, we remand the matter back to file of Ld. CIT(A) with a direction to condone the delay and adjudicate the appeal on merits. In the view of the above, the appeal filed by the assessee is allowed for statistical purposes only. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 31st January, 2025. Sd/- Sd/- (मनु क ुमार िग\u001eर) (Manu Kumar Giri) \u0011ाियक सद! / Judicial Member (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 31st January, 2025. EDN/- आदेश क\u0019 \bितिल\u001cप अ\u001dे\u001cषत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b\tथ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Chennai 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF ITA No. 2880/Chny/2024 :- 4 -: "