Akilandanayagi Jayaramachandran, Pollachi V. ITO, Ward 1, Pollachi

ITA 1199/CHNY/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6090 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: D
• Next Hearing Date: 25-06-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 24-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained cash credit
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी एसएस िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ के समƗ । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. No.1199/Chny/2024 िनधाŊरण वषŊ/Assessment Year: 2013-14 Akilandanayagi Jayaramachandran, No. 266/3A, Meenkarai Road, Zaminuthukuli, Pollachi Taluk, Coimbatore 642 004. [PAN: AXMPA4295J] Vs. The Income Tax Officer, Ward 1, Pollachi, Coimbatore. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Anandd Babunath, CA ŮȑथŎ की ओर से/Respondent by : Shri G. Suresh, JCIT सुनवाई की तारीख/ Date of hearing : 26.06.2024 घोषणा की तारीख /Date of Pronouncement : 03.07.2024 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 02.01.2024 passed by the Addl/JCIT (A)-3, Kolkata for the assessment year 2013-14. 2. We find that this appeal was filed with a delay of 32 days. The assessee filed notarized affidavit dated 18.06.2024 explaining the reasons. On perusal of the same and upon hearing both the parties, we note that the assessee made out a case in explaining sufficient cause for delay, which really prevented the assessee in filing the appeal within the I.T.A. No.1199/Chny/24 2 statutory period. Since the reasons are bonafide, the delay of 32 days is condoned. 3. At the outset, we note that the Assessing Officer determined the income of the assessee at ₹.26,52,120/- as against the returned income of ₹.3,25,120/-. The Assessing Officer disallowed a sum of ₹.21,65,000/- on account of capital/current account contribution as unexplained credit vide his order passed under section 143(3) of the Income Tax Act, 1961 [“Act” in short] dated 17.03.2016, against which, the assessee preferred an appeal before the ld. CIT(A) with a delay of 322 days. 4. The ld. AR Shri Anandd Babunath, CA submits that the ld. CIT(A) failed to consider the reasons as explained by the assessee to condone the delay and dismissed the appeal in limine without giving proper opportunity to consider the issue on merits. The ld. AR drew out attention the order of the ld. CIT(A) and submits that no discussion whatsoever made by the ld. CIT(A) on merits. He prayed to remand the matter back to the file of the ld. CIT(A) and undertook that the assessee is ready to prosecute the case with evidences. The ld. DR Shri G. Suresh, JCIT vehemently opposed the same. 5. Upon hearing both the parties, we note that the assessee contended that due to terminal illness of his mother being a I.T.A. No.1199/Chny/24 3 septuagenarian from cardiac issues and we note that the ld. CIT(A) dismissed the appeal in limine for not furnishing any evidence in support of illness of mother of the assessee. We note that the ld. AR undertakes that the assessee is ready to prosecute her case if this Tribunal afford an opportunity to the assessee before the ld. CIT(A). Taking into account in the interest of justice, one should not be denied a fair trial in support of their claims, therefore, we are of the opinion that the assessee shall get an opportunity before the ld. CIT(A) and accordingly, we direct the ld. CIT(A) to consider the reasons given by the assessee regarding the illness of her mother, which really prevented the assessee to file the appeal in time and condone the delay and adjudicate the issue on merits. Thus, the grounds raised by the assessee are allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 03 rd July, 2024 at Chennai. Sd/- Sd/- (JAGADISH) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 03.07.2024 I.T.A. No.1199/Chny/24 4 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF.