M.SUNDARAVARATHAN, CHENNAI V. ITO NON CORPORATE WARD 1(4), CHENNAI

ITA 1486/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1931 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 13-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G D JAYANTHI ANGAYARKANNI
• Assessee Lawyers: T VASUDEVAN
• Keywords: Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , . !', $ '% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.1486/CHNY/2019 ' (' / ASSESSMENT YEAR : 2009-10 SHRI M. SUNDARAVARATHAN, NO.415/4, VELACHERY MAIN ROAD, MEDAVAKKAM, CHENNAI - 600 100. PAN : ABCPS 7446 P V. THE INCOME TAX OFFICER, NON CORPORATE WARD 1(4), TAMBARAM, CHENNAI - 600 045. (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : SHRI T. VASUDEVAN, ADVOCATE ,-*+ . / / RESPONDENT BY : SMT. G.D. JAYANTHI ANGAYARKANNI, JCIT 0 . 1$ / DATE OF HEARING : 19.08.2019 23( . 1$ / DATE OF PRONOUNCEMENT : 03.09.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -10, CHENN AI, DATED 31.01.2019 AND PERTAINS TO ASSESSMENT YEAR 2009-10. 2 I.T.A. NO.1486/CHNY/19 2. THE ONLY ISSUE ARISES FOR CONSIDERATION IS WITH REGARD TO CONDONATION OF DELAY OF 2009 DAYS IN FILING APPEAL BEFORE THE CIT(APPEALS). 3. WE HEARD SHRI T. VASUDEVAN, THE LD.COUNSEL FOR T HE ASSESSEE AND SMT. G.D. JAYANTHI ANGAYARKANNI, THE L D. DEPARTMENTAL REPRESENTATIVE. ON PERUSAL OF THE IMP UGNED ORDER OF THE CIT(APPEALS), IT APPEARS THAT THE DELAY WAS DUE TO THE ASSESSEES ILL HEALTH AND CONTINUOUS MEDICAL TREATM ENT. THE ASSESSEE WAS SAID TO BE A SICK PATIENT ATTACKED WIT H PARALYSIS AND CONFINED TO BED FOR THE PAST MORE THAN 12 YEARS. I N SUCH A FACTUAL SITUATION, THE ASSESSEE CANNOT BE BLAMED FOR NOT FI LING THE APPEAL WITHIN THE PRESCRIBED TIME. MOREOVER, PROCEEDING B EFORE THE CIT(APPEALS) IS A JUDICIAL PROCEEDING. THEREFORE, THE CIT(APPEALS) IS EXPECTED TO QUANTIFY THE TAXABLE INCOME IN ACCOR DANCE WITH THE PROVISIONS OF INCOME-TAX ACT. THE OBJECT OF PROCEE DING UNDER THE INCOME-TAX ACT IS TO QUANTIFY THE TAXABLE INCOME AN D LEVY TAX THEREON. SINCE THE ASSESSEE CANNOT BE BLAMED FOR H IS ABSENCE DUE TO SEVERE ILL HEALTH, THIS TRIBUNAL IS OF THE CONSI DERED OPINION THAT THE ASSESSEE WAS PREVENTED FROM SUFFICIENT CAUSE FROM F ILING THE APPEAL WITHIN THE PRESCRIBED TIME. ACCORDINGLY, THIS TRIB UNAL IS OF THE 3 I.T.A. NO.1486/CHNY/19 CONSIDERED OPINION THAT THERE WAS A SUFFICIENT CASE ON THE PART OF THE ASSESSEE IN NOT FILING THE APPEAL WITHIN THE PR ESCRIBED TIME. HENCE, THE DELAY OF 2009 DAYS IN FILING THE APPEAL BEFORE THE CIT(APPEALS) IS CONDONED. 4. NOW THE APPEAL STANDS RESTORED ON THE FILE OF TH E CIT(APPEALS). THE CIT(APPEALS) IS HEREBY DIRECTED TO DISPOSE THE APPEAL ON MERIT AFTER GIVING A REASONABLE OPPORTUNI TY TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 3 RD SEPTEMBER, 2019 AT CHENNAI. SD/- SD/- (. !') ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 3 RD SEPTEMBER, 2019. KRI. . ,167 87(1 /COPY TO: 1. *+/ APPELLANT 2. ,-*+/ RESPONDENT 3. 0 91 () /CIT(A)-10, CHENNAI-34 4. PRINCIPAL CIT- 7, CHENNAI 5. 7: ,1 /DR 6. ;' < /GF.