Rajalakshmi Vettrivel, New Delhi V. ACIT, CHENNAI

ITA 1174/CHNY/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8350 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 11-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R V AROON PRASAD
• Assessee Lawyers: N DEVANATHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, CHENNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.1174/CHNY/2017 ( / ASSESSMENT YEAR: 2008-09) SMT. RAJALAKSHMI VETTRIVEL, B-272, GROUND FLOOR, B-BLOCK REAR FLAT, GREATER KAILASH PART I, NEW DELHI 110 048. VS THE ACIT, CENTRAL CIRCLE 3(4), CHENNAI 34. PAN: ACGPV1471Q ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI N. DEVANATHAN, ADVOCATE / RESPONDENT BY : SHRI R.V. AROON PRASAD, JCIT /DATE OF HEARING : 27.12.2018 /DATE OF PRONOUNCEMENT : 31.12.2018 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-II, CHENNAI, DATED 20.02.2013 IN ITA NO.82/09-10/A-II FOR THE ASSESSMENT YEAR 2008-09 PASSED U/S. 250(6) R.W.S. 144 OF THE ACT. 2. THE APPEAL WAS FILED BY THE ASSESSEE WITH A DELAY OF 752 DAYS. THE LD. AR SUBMITTED THAT THE ASSESSEE COULD NOT FILE THE APPEAL IN TIME DUE TO HER FAMILY PROBLEMS RELATED TO DIVORCE 2 ITA NO.1174/CHNY /2017 PROCEEDINGS INITIATED BY HER SPOUSE AND THE ASSESSEE WAS UNDER SEVERE MENTAL PAIN AND AGONY. THEREFORE THE LD. AR PLEADED THAT THE DELAY IN FILING THE APPEAL MAY BE CONDONED. THE LD. DR STRONGLY OBJECTED TO THE SUBMISSION OF THE LD. AR. AFTER HEARING BOTH SIDES, WE ARE OF THE CONSIDERED VIEW THAT THE DELAY OF 752 DAYS IN FILING THE APPEAL REQUIRES TO BE CONDONED BECAUSE OF THE GENUINE HARDSHIPS FACED BY THE ASSESSEE. THEREFORE WE HEREBY CONDONE THE DELAY AND PROCEED TO HEAR THE APPEAL ON MERITS. 3. FURTHER AT THE OUTSET THE LD.AR SUBMITTED THAT DUE TO THE STRAINED RELATIONSHIP WITH THE ASSESSEES HUSBAND, THE ASSESSEE COULD NOT CO-OPERATE WITH THE LD.REVENUE AUTHORITIES IN THEIR RESPECTIVE PROCEEDINGS BECAUSE THE ENTIRE FINANCIAL MATTERS OF THE ASSESSEE WAS DEALT BY HER HUSBAND. IT WAS THEREFORE PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF LD.AO FOR FRESH CONSIDERATION. THE LD.DR COULD NOT CONTROVERT TO THE SUBMISSION OF THE LD.AR. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS ON RECORD, WE FIND THE GENUINE HARDSHIPS FACED BY THE ASSESSEE. FROM THE ORDER OF THE LD.AO, IT APPEARS THAT THE HUSBAND OF THE 3 ITA NO.1174/CHNY /2017 ASSESSEE WAS MANAGING HER FINANCIAL AFFAIRS OR RATHER ENGAGED IN THE BUSINESS USING THE ASSESSEES NAME. FURTHER IT APPEARS THAT THE ASSESSEES HUSBAND WAS ENJOYING THE INCOME EARNED IN THE NAME OF THE ASSESSEE. IN SUCH SITUATION, WE DO NOT FIND IT APPROPRIATE TO TAX THE ASSESSEE IF SHE HAS NOT GENUINELY EARNED ANY INCOME. THEREFORE IN THE INTEREST OF JUSTICE, WE HEREBY REMIT THE MATTER BACK TO THE FILE OF LD.AO IN ORDER TO EXAMINE THE CASE OF THE ASSESSEE ALONG WITH THE ACTIVITIES PERFORMED BY THE ASSESSEES HUSBAND IN THE NAME OF THE ASSESSEE AND THEREAFTER PASS APPROPRIATE ORDER IN ACCORDANCE WITH LAW AND MERIT. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 31 ST DECEMBER, 2018 AT CHENNAI. SD/- SD/- /CHENNAI, /DATED 31 ST DECEMBER, 2018 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER