SHRI.RAMANATHAN RETHINAM , CHENNAI V. ITO,NON-CORPORATE WARD 10(5), CHENNAI

ITA 208/CHNY/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1103 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 29-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained expenditure; Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 208/CHNY/2022 िनधाᭅरण वषᭅ /Assessment Year: 2015-16 Shri Ramanathan Rethinam, No.20, Kamaraj Street, Chakravarthi Nagar, Ayanavaram, Chennai – 600 023. PAN: ADZPR 1984N vs. The Income Tax Officer, Non-Corporate Ward 10(5), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri D. Anand, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl.CIT स ु नवाई कȧ तारȣख/Date of Hearing : 30.08.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 30.08.2022 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-12, Chennai in ITA No.56/CIT(A)-12/17-18 dated 18.06.2019. The assessment was framed by the ITO, Non-Corporate Ward 10(5), Chennai for the 2 ITA No.208/Chny/2022 assessment year 2015-16 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated 11.12.2017. 2. At the outset it is noticed that this appeal filed by assessee is time barred by 949 days and assessee has filed condonation petition accompanying affidavit praying for condonation of delay. The assessee’s contention was that the order of CIT(A) dated 18.06.2019 was received by the assessee on 25.06.2019 and the last date for filing of appeal was 24.08.2019 but actually appeal was filed only on 30.03.2022 with a delay of 949 days. The assessee stated the reasons that during August, 2019, assessee was busy finalizing accounts for filing of return of income for assessment year 2019-20. While filing the return, the impugned assessment order and appellate order got mixed up with other papers and the same could not be traced. After that, Covid-19 started and the family members were affected by Covid-19. The orders could be traced only during March, 2022. Hence, appeal was actually filed on 30.03.2022 with a delay of 949 days and the delay in filing of appeal is neither willful nor wanton. When this was pointed out to ld. Senior DR, he opposed for the condonation of unusual delay. 3 ITA No.208/Chny/2022 2.1 After hearing rival contentions and going through the reasons stated, it seems that the reasons does not convince a normal man but delay of 949 days pertains mostly to Covid-19 period. The delay was actually from 24.08.2019 to 25.03.2022 that means the effective delay is only for 212 days. Seeing the number of days delay, we are inclined to condone the delay subject to a cost of Rs.10,000/- to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras. In term of the above, the delay is condoned. 3. The first issue in this appeal of assessee is as regards to the order of CIT(A) dismissing the appeal for non-appearance in violation of principles of natural justice and the CIT(A) dismissed simpliciter for non-appearance and no adjudication on merits. The ld.counsel for the assessee took us through the finding recorded by CIT(A) in para 6.3 & 6.4 as under: 6.3 The repeated non-appearance of the appellant indicates that he is not interested in pursuing the appeal. During the appellate proceedings no written submissions have been filed. 6.4 In the above circumstances, the addition made by the Assessing Officer for the AY.2015-16 is confirmed and the grounds of appeal filed by the appellant for the assessment year under consideration is dismissed. 4. It seems that the issue to be adjudicated is as regards to the addition u/s.69 of the Act of Rs.2,85,030/- being unexplained 4 ITA No.208/Chny/2022 investment of purchases and addition of Rs.14,72,190/- being unexplained expenditure claimed on account of payment of customs duty. But, in any case, the facts are not at all discussed by the CIT(A) and hence, we are setting aside the order of CIT(A) because it is an order passed for non-prosecution. Hence, we set aside the order of CIT(A) and remand the matter back to his file for fresh adjudication after allowing reasonable opportunity of being heard to the assessee. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 30 th August, 2022 at Chennai. Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 30 th August, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.