Vimal Kumar, Chennai V. ITO, NCW-19(6), Chennai

ITA 1685/CHNY/2024

• Counselvise Citation: [2024] 129 COUNSELVISE.COM (IT) 0261 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-08-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 04-06-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMUEL PITTA LD
• Assessee Lawyers: P.M. KATHIR LD
• Keywords: Condonation of delay

Judgement Text

आयकर अपीलीय अिधकरण “ए” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय ी एबी टी. वक , ाियक सद" एवं माननीय ी मनोज कु मार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1685/Chn y/2024 (िनधा*रणवष* / As sessment Year: 2013-14) Shri Vimal Kumar 81-N, Arihant Apartments Thambiah Reddy Road West Mambalam, Chennai-600 033 बनाम / Vs . ITO Non-Corporate Ward-19(6), Chennai. थायीलेखासं./जीआइआरसं./PAN/GIR No. ACJPV-6077-B (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Mr. P.M. Kathir (Advocate) – Ld. AR थ कीओरसे/Respondent by : Dr. Samuel Pitta (JCIT) -Ld. DR सुनवाईकीतारीख/Date of Hearing : 21-08-2024 घोषणाकीतारीख /Date of Pronouncement : 03-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 12-05-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 31-03-2016. The sole grievance of the assessee is confirmation of addition of Rs.296.53 Lacs which represent advances received by the assessee towards sale of certain flats. The Ld. CIT(A) did not consider the appeal on merit for want 2 of condonation of delay in filing of the appeal. Aggrieved, the assessee is in further appeal before us. 2. The registry has noted delay of 329 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of affidavit of the assessee wherein it has been submitted that the impugned order was not received since it was sent on another email id. Considering the same, we condone the delay and admit the appeal for adjudication on merits. 3. The Ld. AR has submitted that earlier a manual appeal was filed on 09-05-2016 which was dismissed vide order dated 09-10-2019 in view of the fact that in terms of extant rules, the appeal was required to be filed electronically. In the meanwhile, the appeal was e-filed on 18-03-2019 and therefore, the assessee could not be held to be negligent. Under these circumstances, Ld. AR pleaded for adjudication of appeal on merits by Ld. CIT(A). Accepting the same, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for adjudication on merits without raising the issue of delay. The assessee is directed to substantiate its case. No other ground has been urged in the appeal. 4. The appeal stand allowed for statistical purposes. Order pronounced on 3 rd September, 2024 Sd/- Sd/- (ABY T. VARKEY) (MANOJ KUMAR AGGARWAL) ाियक सद" /JUDICIAL MEMBER लेखा सद" / ACCOUNTANT MEMBER चे5ई Chennai; िदनांक Dated :03-09-2024 DS 3 आदेशकीJितिलिपअ'ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु>/CIT Chennai. 4. िवभागीय ितिनिध/DR 5. गाडCफाईल/GF