K.Susamma, CHENNAI V. ITO NCW 22(4), CHENNAI

ITA 1055/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6811 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 15-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BALINA SURESH BABU
• Assessee Lawyers: K BALASUBR AMANIAN
• Keywords: Opportunity of being heard; Reasonable cause; Condonation of delay
• Section: 143(3); 143(1)

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A. NO. 1055/CHNY/2019 / ASSESSMENT YEAR: 2013-14 SMT. K. SUSAMMA, NO. 6, ST. XAVIER ST., ESSA PALLAVARAM, CHENNAI 600 043. [PAN:AARPS1201Q] VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD 22(4), CHENNAI - 45. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI K. BALASUBRAMANIAN, ADVOCATE / RESPONDENT BY : SHRI BALINA SURESH BABU, JCIT / DATE OF HEARING : 17.07.2019 /DATE OF PRONOUNCEMENT : 25.07.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 10, CHENNAI, DATED 11.12.2018 RELEVANT TO THE ASSESSMENT YEAR 2013-14. BESIDES CHALLENGING THE ISSUE ON MERITS, THE ASSESSEE HAS MAINLY CHALLENGED THE EX-PARTE ORDER PASSED BY THE LD. CIT(A). 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS AN INDIVIDUAL AND FILED HER RETURN OF INCOME FOR THE ASSESSMENT YEAR 2013-14 ON 24.02.2014 ADMITTING INCOME OF . 6,23,299/-. THE RETURN FILED BY THE ASSESSEE WAS I.T.A. NO. 1055/CHNY/19 2 PROCESSED UNDER SECTION 143(1) OF THE INCOME TAX ACT, 1961 [ACT IN SHORT]. THEREAFTER, THE CASE OF THE ASSESSEE WAS TAKEN UP FOR SCRUTINY. AFTER CONSIDERING THE DETAILS FILED AGAINST STATUTORY NOTICES, THE ASSESSMENT UNDER SECTION 143(3) OF THE ACT WAS COMPLETED BY ASSESSING INCOME OF THE ASSESSEE AT . 1,10,15,792/- AFTER MAKING VARIOUS ADDITIONS. 3. THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE LD. CIT(A) WITH A DELAY OF 154 DAYS IN FILING THE APPEAL. SINCE THE ASSESSEE COULD NOT FURNISH REASONABLE CAUSE FOR THE DELAY, BY REJECTING THE CONDONATION PETITION, THE LD. CIT(A) DISMISSED THE APPEAL FILED BY THE ASSESSEE. 4. ON BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(A) HAS ERRONEOUSLY DISMISSED THE APPEAL, SUMMARILY WITHOUT GOING INTO THE MERITS OF THE FACTS BY REJECTING THE PLEA OF CONDONATION OF DELAY IN FILING THE APPEAL. BY FILING COPY OF THE MEDICAL CERTIFICATE OF THE REGISTERED DOCTOR OF THE GENERAL HOSPITAL, PALA, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE DELAY IN FILING THE APPEAL BEFORE THE LD. CIT(A) MAY BE CONDONED AND THE LD. CIT(A) MAY BE DIRECTED TO ADJUDICATE THE APPEAL ON MERITS. 5. ON THE OTHER HAND, THE LD. DR FAIRLY CONCEDED THAT THE APPEAL MAY BE REMITTED BACK TO THE FILE OF THE LD. CIT(A) FOR ADJUDICATION OF THE ISSUE ON MERITS. I.T.A. NO. 1055/CHNY/19 3 6. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. IN THIS CASE, AGAINST THE ASSESSMENT ORDER, THE ASSESSEE FILED AN APPEAL BEFORE THE LD. CIT(A) WITH A DELAY OF 154 DAYS IN FILING THE APPEAL. THE LD. CIT(A) REJECTED THE CONDONATION PETITION FILED BY THE ASSESSEE AND DISMISSED THE APPEAL WITHOUT ADJUDICATING THE ISSUE RAISED IN THE APPEAL ON MERITS. ON PERUSAL OF THE MEDICAL REPORT, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR FILING THE APPEAL WITH DELAY. ACCORDINGLY, WE CONDONE THE DELAY IN FILING THE APPEAL BEFORE THE LD. CIT(A) AND DIRECT HIM TO ADJUDICATE THE ISSUE ON MERITS IN ACCORDANCE WITH LAW BY GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 25 TH JULY, 2019 IN CHENNAI. SD/ - SD/ - (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 25.07.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.