Sundaram Theatre A/C, Madurai V. ACIT NCC 3, Madurai

ITA 1580/CHNY/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5416 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 21-07-2024
• Assessment Year: 2003-2004
• Appeal Filed On: 23-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KUMAR SUBRAMANIAM
• Keywords: Reasonable cause

Judgement Text

आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्याययर्क सदस्य एवं श्री अमिताभ श ु क्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1580/Chny/2024 निर्धारण वर्ा /Assessment Years: 2003-04 Sundaram Theatre A/C, Deputy Collector Colony Managiri, Madurai, Tamil Nadu-625020. [PAN: AAAAS9394J] Asst. Commissioner of Income Tax, Non-Corporate, Circle-3, Madurai (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Shri Kumar Subramaniam, Advocate प्रत्यर्थी की ओर से /Respondent by : Shri G.Suresh, JCIT स ु नवाई की तारीख/Date of Hearing : 22.07.2024 घोषणा की तारीख /Date of Pronouncement : 31.07.2024 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed against the order bearing DIN & Order No.ITBA/NFAC/S/250/2023-24/1062694741(1) dated 15.03.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2003- 04. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 15.03.2024 passed by NFAC, Delhi. ITA No.1580/Chny/2024 :- 2 -: 2.0 It is noted that there is a delay of ‘10’ days in filing of this appeal, for which, assesse has filed Condonation petition. Having perused the same, we are satisfied that there is reasonable cause for delay. So, we condone the delay and proceed to adjudicate the appeal. 3.0 At the outset, the Ld.AR of the assesse pointed out that through the impugned order the Ld.CIT(A) has dismissed the appeal of the assesse by not accepting its request for condonation. According to the Ld.AR, the assesse had genuine grounds which prevented the assesse from filing the appeal in time. Therefore, he pleaded for one more opportunity before the Ld.CIT(A) and accordingly requested that the matter be set aside to CIT(A) for adjudication of its appeal after condoning the delay. 4.0 Per contra, the Ld.DR doesn’t want us to give one more innings to the assesse. 5.0 We have heard both the parties and perused the material available on record. We note that the Ld.CIT(A) has dismissed the assesse’s appeal by not acceding to request for condonation for delay. ITA No.1580/Chny/2024 :- 3 -: According to the assesse, his other partner had expired and also that the assesse had gone to Malasia for some personal work which contributed to the delay in filing of appeal. Be that as it may, it should be borne in mind that if an assesse is aggrieved by the Assessment Order, he has statutory right of appeal before the First Appellate Authority and such a right would be futile, if the First Appellate Authority doesn’t give proper opportunity of hearing to the assesse. Therefore, for the ends of justice and fair play, we are inclined to give one more opportunity to the assesse, and therefore, set-aside the impugned order of Ld CIT(A) and restore the appeal back to his file for adjudication after condoning the delay, and the assesse is directed to file written submissions/relevant documents to substantiate the grounds of appeal and the Ld.CIT(A) to pass order in accordance to law after hearing the assesse. 6.0 In the result, appeal filed by the assesse is allowed for statistical purposes. Order pronounced on 31st July, 2024 at Chennai. ITA No.1580/Chny/2024 :- 4 -: Sd/- ( एबी टी. वकी) (ABY T VARKEY) न्याययक सदस्य / Judicial Member Sd/- (अमिताभ श ु क्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, ददनांक/Dated: 31 st July, 2024. KB/- आदेश की प्रयतललपप अग्रेपषत/Copy to: 1. अपीलार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आय ु क्त/CIT - Madurai 4. पवभागीय प्रयतयनधि/DR 5. गार्ड फाईल/GF