BASKARAN PADMAVATHY, CHENNAI V. DCIT NON CORP. CIRCLE 8(1), CHENNAI

ITA 300/CHNY/2023

AI Insights

The case involves an appeal by Baskaran Padmavathy against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning an assessment made by the Assessing Officer under section 143(3) of the Income Tax Act. The appeal was initially dismissed due to a delay of 37 days, which the Tribunal found should be condoned given the circumstances of the assessee, who operates a small school. The Tribunal's decision to set aside the previous order and remand the case for a fresh assessment underscores the importance of providing a fair hearing and the opportunity for the assessee to present their case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133939 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-04-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 08-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कु मार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास, ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ ITA No.300/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2017-18) Baskaran Padmavathy 11, Padmavathy Street Santosh Nagar, Porur Chennai – 600 116 बनाम / V s. DCIT Non Corporate Circle 8(1) Chennai 600 034 थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AGC P P -2 7 0 5 -R (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : None थ की ओरसे/Respondent by : Shri D. Hema Bhupal (JCIT) –Ld. DR सुनवाई की तारीख/Date of Hearing : 24-04-2023 घोषणा की तारीख /Date of Pronouncement : 24-04-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 14-01-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 18-12-2019. At the time of hearing, none appeared for assessee. Accordingly, the appeal is being disposed-off with the able assistance of Ld. Sr. DR who ITA No.289/Chny/2023 - 2 - submitted that the appeal has been dismissed for want of condonation of delay of 37 days. 2. We find that the assessee is running a small school and saddled with addition of Rs.5.66 Lacs. Considering this fact, the delay should have been condoned. Therefore, we set aside the impugned order and direct Ld. CIT(A) to render de-novo adjudication by way of a speaking order on merits. Needless to add that reasonable opportunity of hearing shall be granted to the assessee. The assessee, in turn, is directed to substantiate its stand. 3. The appeal stand allowed for statistical purposes. Order pronounced in the open Court on 24 th April, 2023. Sd/- (MANOMOHAN DAS) ाियक सद4 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद4 / ACCOUNTANT MEMBER चे*ई / Chennai; िदनांक / Dated : 24-04-2023 EDN/- आदेश की Sितिलिप अ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु3/CIT 4. िवभागीय ितिनिध/DR 5. गाड फाईल/GF