P.Jayalalitha, Coimbatore V. ACIT, Coimbatore

ITA 1781/CHNY/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6005 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 12-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 13-06-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , ! . , ' BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER , AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.1781/MDS/2016 /ASSESSMENT YEAR: 2010-11 SMT. P.JAYALALITHA, PROP: VJP REAL ESTATE, 77/1, ABC VJP AVENUE, JOTHIPURAM P.O., COIMBATORE-641 047. VS. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-II, COIMBATORE. [PAN: AFJPJ 1913 K ] ( & /APPELLANT) ( '(& /RESPONDENT) & ) / APPELLANT BY : NONE '(& ) /RESPONDENT BY : MR.ARV. SREENIVASAN, JCIT ) /DATE OF HEARING : 23.10.2017 ) /DATE OF PRONOUNCEMENT : 23.10.2017 / O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER : ITA NO.1781/MDS/2016 IS AN APPEAL FILED BY THE ASS ESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEAL S)-2, CHENNAI, IN ITA NO.184/14-15 DATED 30.03.2016 FOR THE AY 2010-1 1. 2. MR. ARV. SREENIVASAN, JCIT, REPRESENTED ON BEHAL F OF THE REVENUE AND NONE REPRESENTED ON BEHALF OF THE ASSESSEE. ITA NO.1781/MDS/2016 :- 2 -: 3. IT WAS SUBMITTED BY THE LD.DR THAT THE APPEAL OF THE ASSESSEE HAD BEEN DISMISSED BY THE LD.CIT(A) ON ACCOUNT OF THE D ELAY OF 267 DAYS IN FILING OF THE APPEAL. IT WAS A SUBMISSION THAT THE ORDER OF THE LD.CIT(A) WAS LIABLE TO BE CONFIRMED. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PER USAL OF THE ORDER OF THE LD.CIT(A) SHOWS THAT THE ASSESSEE HAS EXPLAINED THE REASON FOR DELAY IN FILING OF THE APPEAL WHICH WAS CAUSED BY HER AUT HORIZED REPRESENTATIVE BY NOT INFORMING HER REGARDING THE RECEIPT OF THE P ENALTY ORDER. ADMITTEDLY, ON THE FAULT OF THE AUTHORIZED REPRESEN TATIVE, THE ASSESSEE SHOULD NOT PUT TO HARDSHIP. IN THESE CIRCUMSTANCES , WE ARE OF THE VIEW THAT THE DELAY IN FILING OF THE APPEAL BEFORE THE L D.CIT(A) IS LIABLE TO BE CONDONED AND WE DO SO. IT IS FURTHER NOTICED THAT THE LD.CIT(A) HAS NOT DECIDED THE APPEAL OF THE ASSESSEE ON MERITS. IN T HESE CIRCUMSTANCES, THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF T HE LD.CIT(A) FOR ADJUDICATION ON MERITS. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON OCTOBER 23, 2017, AT CHENNAI. SD/- SD/- ( . ) ( A. MOHAN ALANKAMONY ) ! /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER ITA NO.1781/MDS/2016 :- 3 -: /CHENNAI, 1 /DATED: OCTOBER 23, 2017. TLN ) '23 43 /COPY TO: 1. & /APPELLANT 4. 5 /CIT 2. '(& /RESPONDENT 5. 3 ' /DR 3. 5 ( ) /CIT(A) 6. /GF