SHRI T. DURAI RAJHA, CHENNAI V. ITO, NCW - 20 (4), CHENNAI

ITA 1313/CHNY/2019

AI Insights

The case involves an appeal by Shri T. Durai Rajha against the order of the Commissioner of Income Tax (Appeals)-14, Chennai, which confirmed the additions made by the Assessing Officer under section 143(3) of the Income Tax Act, 1961 for the assessment year 2013-14. The assessee filed the appeal with a delay of 308 days, which was condoned by the Tribunal on the grounds of reasonable cause shown, including misplacement of documents and personal calamities. The Tribunal noted that the assessee had not provided details before the Assessing Officer or the CIT(A), and thus, in the interest of natural justice, decided to give another opportunity to the assessee to substantiate his case before the CIT(A).

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135113 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 10-05-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 28-04-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Condonation of delay; Set aside
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.1313/Chny/2019 िनधाŊरण वषŊ/Assessment Year: 2013-14 Shri T. Durai Rajha, Plot No. 3A, Pushpa Colony, 1 st Cross Street, Saligramam, Chennai 600 093. [PAN:ADOPR4374H] Vs. The Income Tax Officer, Non Corporate Ward 20(4), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri G. Tarun, Advocate ŮȑथŎ की ओर से/Respondent by : Shri S. Chandrasekaran, JCIT सुनवाई की तारीख/ Date of hearing : 11.05.2023 घोषणा की तारीख /Date of Pronouncement : 17.05.2023 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-14, Chennai, dated 26.04.2018 relevant to the assessment year 2013-14. 2. The appeal of the assessee is filed with a delay of 308 days in filing the appeal before the Tribunal. The assessee has filed a petition for condonation of delay in the form of an affidavit, where it was submitted as under: I.T.A. No. 1313/Chny/19 2 I am the Appellant/ Petitioner herein and am well acquainted with the facts of the case. I state that the delay in filing the captioned appeal was neither wilful nor deliberate but due to circumstances beyond the control of the Appellant/ Petitioner. I state that the second appeal against the appellate order dated 26.04.2018 ought to have been appealed against within 60 days from the date of service and I state that the date of receipt of the appellate order being not known, the date of order was shown as date of communication in Form No.36 filed before the Bench. I state that the appeal was filed through the counsel on record on 29.04.2019 belatedly by 308 days. I state that the impugned order was received and given to Mr. V. Murali, Income Tax Practitioner attached to M/s AV Shanthi & Co Chartered Accountants, Chennai for filing further appeal and I state that unfortunately the said order was not appealed against within the statutory time limit due to misplacement of the order to be appealed against in his office. I state further that due to persistent ailment of my brother Mr.T.S. Abheecith and consequential his death on 19.12.2018, the appeal work entrusted to the office of the above mentioned Chartered Accountants could not be pursued. I state that after the above calamity happened in our joint family, the fate of filing of the second appeal was enquired with the office of the CAs in the month of April 2019 and I state that the non filing of the appeal was noticed and immediate steps were taken for filing the appeal through the Counsel on Record. Ultimately, the appeal was filed on 29.04.2019 belatedly by 308 days and according to me, the delay in filing the appeal was neither wilful nor deliberate but due to circumstances beyond my control. Accordingly, I plead for condonation of delay of 308 days in filing the captioned appeal and further for adjudicating the issues on merits in the interest of justice. By referring to the above affidavit, the ld. Counsel for the assessee has submitted that there is reasonable cause for the delay and the delay in filing the appeal is neither wilful nor wanton and prayed for condonation of delay and to admit the appeal for adjudication. Against the above submissions, the ld. DR has not raised any serious objection. I.T.A. No. 1313/Chny/19 3 Considering the facts and circumstances, we hereby condone the delay in filing the appeal and admit the appeals for adjudication subject to the condition that the assessee should pay ₹.5,000/- to the State Legal Aid Authority, Hon’ble Madras High Court and produce necessary proof of payment of cost before the ld. CIT(A). 3. Brief facts of the case are that the assessee is an individual and filed his return of income for the assessment year 2013-14 on 29.09.2013 admitting a total income of ₹.20,80,540/-. After following due procedure, the Assessing Officer has completed the assessment under section 143(3) of the Income Tax Act, 1961 [“Act” in short] assessing the total income of the assessee at ₹.1,94,02,741/- after making various additions. On appeal, despite various opportunities afforded to the assessee, none appeared on behalf of the assessee and therefore, by considering the written submissions filed by the assessee, the ld. CIT(A) concluded the appellate order by confirming the addition made by the Assessing Officer against which, the assessee preferred further appeal before the Tribunal. 4. When this appeal was taken up for hearing, the ld. DR has submitted that the assessee has not filed any details before the I.T.A. No. 1313/Chny/19 4 Assessing Officer nor even before the ld. CIT(A) and only raised some grounds. Therefore, the ld. CIT(A) confirmed the assessment order. 5. The ld. Counsel for the assessee has submitted that one more opportunity may be granted to the assessee to substantiate his case before the ld. CIT(A). 6. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. We find that the assessee has not filed any details before the Assessing Officer or even before the ld. CIT(A) and therefore, the ld. CIT(A) has confirmed the assessment order passed under section 143(3) of the Act. We are of the considered opinion that in the interest of natural justice, one more opportunity should be given to the assessee to substantiate his case before the ld. CIT(A). Accordingly, we set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to consider the details as may be filed by the assessee and decide the issue afresh in accordance with law. The assessee is also directed to furnish complete details before the ld. CIT(A) without fail. I.T.A. No. 1313/Chny/19 5 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 17 th May, 2023 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 17.05.2023 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF.