N Meenakshy, Chennai V. DCIT, Central Cir 1(1), Chennai

ITA 1149/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3282 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 22-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M.RAMASAMY
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI . . . , !' , # '$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S.JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.1149/CHNY/2019 % &% /ASSESSMENT YEAR: 2015-16 SMT.N.MEENAKSHY , FLAT NO.2D,THE SOUTH GATE, 35,KASTURI RANGAN ROAD, ALWARPET,CHENNAI 600 018. VS. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), CHENNAI. [ PAN: A AJPM 8791 R ] ( '( /APPELLANT) ( )*'( /RESPONDENT) '( + , / APPELLANT BY : MR.M.RAMASAMY,C.A )*'( + , /RESPONDENT BY : MR. AR.V.SRINIVASAN,JCIT,D.R - + .# /DATE OF HEARING : 28.11.2019 /0& + .# /DATE OF PRONOUNCEMENT : 25.02.2020 / O R D E R PER S.JAYARAMAN, ACCOUNTANT MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-16, CHENNAI IN ITA NO.15/C. I.T(A)-18/2017-18, DATED 19.02.2019 FOR THE ASSESSMENT YEAR 2015-16. 2. THE ASSESSEE, SMT. N.MEENAKSHY, IS THE PROPRIET RIX OF M/S.SUJATHAAS NEST AND ALSO ONE OF THE PARTNERS OF M/S. ACCENT PH ARMA AND FILED HER RETURN ITA NO.1149/CHNY/2019 :- 2 -: ON 13.03.2016. THE A.O. COMPLETED SCRUTINY ASSESS MENT UNDER SECTION 143(3) ON 29.09.2017 DETERMINING THE ASSESSED INCOM E AT .39,62,310/-. AGGRIEVED AGAINST THE ORDER OF THE A.O., THE ASSESS EE FILED AN APPEAL BELATEDLY BEFORE THE LEARNED CIT(A)-16, CHENNAI. IN FORM NO.3 5, THE ASSESSEE PLEADED THAT ASSESSEE HAD MEDICAL AILMENTS AND HAD TAKEN TR EATMENT AT VARIOUS PLACED. SHE UNDERWENT A SURGERY, AND IS BACK TO NOR MALCY ONLY RECENTLY. HENCE, THE DELAY OF 126 DAYS IN FILING OF THE APPEA L MAY BE CONDONED. THE ASSESSEE PLEADED BEFORE THE LEARNED CIT(A) THAT THE APPEAL MAY BE HEARD ON MERITS ETC. THE LEARNED CIT(A) DISMISSED THE APPEAL STATING THAT THE ASSESSEE HAS NOT FURNISHED ANY DOCUMENTS IN SUPPORT OF DELAY IN FILING OF THE APPEAL. AGGRIEVED WITH THE ORDER OF THE LEARNED CIT(A), THE ASSESSEE FILED THIS APPEAL BEFORE US. 3. BEFORE US, LD. A.R. SUBMITTED THAT LEARNED CIT( A) DID NOT ASK ANY DOCUMENTARY EVIDENCE OR PROOF FOR CONDONING THE APP EAL, FILED BELATEDLY, WHICH IS DUE TO MEDICAL AILMENTS AND SURGERY. LD. A .R. PLEADED THAT IF LEARNED CIT(A) ASKED FOR AND ALSO GIVEN AN OPPORTUNITY, THE ASSESSEE WOULD HAVE FURNISHED THE SAME. HE INVITED OUR ATTENTION TO THE COPY OF A CERTIFICATE DATED 19.03.2018 ISSUED BY DR.KANNAN, K.R. M.S(ORTHO), AS SISTANT SURGEON, GOVERNMENT MEDICAL COLLEGE, OMANDURAR GOVERNMENT, E STATE, CHENNAI AND SUBMITTED THAT THE ASSESSEE WAS UNDER TREATMENT AND FOR THE REASON THE DELAY ITA NO.1149/CHNY/2019 :- 3 -: MAY BE CONDONED AND ASSESSEES CASE MAY BE DECIDED ON MERITS IN THE INTERESTS OF JUSTICE. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CONDONE D THE DELAY IN THE INTERESTS OF JUSTICE. SINCE THE LEARNED CIT(A) HAS NOT DECIDED THE ISSUE ON MERITS, WE DEEM IT FIT TO REMIT THE ISSUES BACK TO THE FILE OF LEARNED CIT(A) TO DECIDE THEM ON MERITS AFTER AFFORDING AN EFFECTIVE OPPORTUNITY TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO RENDER EFFECTIVE CO- OPERATION BEFORE THE LEARNED CIT(A), IN ACCORDANCE WITH LAW, ENABLING HI M IN DISPOSE THE APPEAL EARLY. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 25 TH FEBRUARY,2020 IN CHENNAI. SD/ - ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER SD/ - ( ) (S. JAYARAMAN) # /ACCOUNTANT MEMBER /CHENNAI, 1 /DATED: 25 TH FEBRUARY,2020. JPV + ).23 43&. /COPY TO: 1. '( /APPELLANT 4. - 5. /CIT 2. )*'( /RESPONDENT 5. 36 ). /DR 3. - 5. ( ) /CIT(A) 6. 9% : /GF ITA NO.1149/CHNY/2019 :- 4 -: