GOPAL NADAR JAMES DURAI, CHENNAI V. ITO, NCW-8(5), CHENNAI

ITA 3251/CHNY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0309 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 28-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN JCIT
• Assessee Lawyers: YASHWANT KUMAR
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , !' #'$ % ! , & ' BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ' ./ ITA NO.3251/CHNY/2018 !( /ASSESSMENT YEAR: 2014-15 SHRI GOPAL NADAR JAMES DURAI, PLOT NO.69, SRI HARI AVENUE, MANGADU, CHENNAI 600 122. VS. INCOME TAX OFFICER, NON-CORPORATE WARD-8(5), CHENNAI. [PAN: AEMPJ 9332G] ( ) /APPELLANT) ( *+) /RESPONDENT) ) , - / APPELLANT BY : SHRI YASHWANT KUMAR, CA *+) , - /RESPONDENT BY : SHRI B. SAGADEVAN, JCIT . ! , /& /DATE OF HEARING : 27.03.2019 01( , /& / DATE OF PRONOUNCEMENT : 02.04.2019 2 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) -9 I/C, CHENNAI (HEREINAFTER CALLED AS CIT(A)) DATED 18.09.2018 F OR THE ASSESSMENT YEAR (AY) 2014-15. 2. THE BRIEF FACTS OF THE CASE ARE AS UNDER: THE APPELLANT IS AN INDIVIDUAL AND ENGAGED IN THE B USINESS OF TRADING IN EDIBLE OILS. THE RETURN OF INCOME FOR TH E AY 2014-15 WAS FILED ITA NO.3251/CHNY/2018 (AY: 2014-15) :- 2 -: ON 29.10.2014 DISCLOSING TOTAL INCOME OF RS. 3,35,8 10/-. AGAINST THE SAID RETURN OF INCOME, THE ASSESSMENT WAS COMPLETED BY T HE ITO, NON- CORPORATE WARD-8(5), CHENNAI (HEREINAFTER CALLED A O) VIDE ORDER DATED 30.12.2016 PASSES U/S. 143(3) OF THE INCOME TAX ACT , 1961 (IN SHORT THE ACT) AT TOTAL INCOME OF RS. 26,74,170/- AFTER MAKI NG DISALLOWANCE BANK CHARGES OF RS. 23,23,716/- AND ALSO MADE ADDITION O N ACCOUNT OF UNEXPLAINED CASH DEPOSIT OF RS. 5,54,000/-. 3. BEING AGGRIEVED, AN APPEAL WAS PREFERRED BEFORE LD. CIT(A) WITH DELAY OF 114 DAYS. THE APPELLANT FILED PETITION BEF ORE LD. CIT(A) FOR CONDONATION OF DELAY STATING THAT THE DELAY HAD OCC URRED ON ACCOUNT OF NOT HAVING DIGITAL SIGNATURE SO AS TO ENABLE TO FIL E THE APPEAL ONLINE AND HE WAS HELD UP IN HIS NATIVE VILLAGE FOLLOWING TURM OIL OF JALLIKATTU HE WAS ALSO BUSY LOOKING AFTER HIS SICK WIFE. HOWEVER, LD . CIT(A) HAD NOT CONDONED THE DELAY STATING THAT NO EVIDENCE IN SUPP ORT OF THE REASONS STATED FOR DELAY WAS FILED BEFORE HIM. BEING AGGRI EVED, THE APPELLANT IS IN APPEAL BEFORE US IN THE PRESENT APPEAL. 4. DURING THE COURSE OF HEARING OF APPEAL, THE LD. COU NSEL HAD FILED A CERTIFICATE FROM DR. DAVID PRAVEEN KUMAR D, CONSULT ANT MEDICAL ONCOLOGIST STATING THAT MRS. BANUMATHI P., W/O GOPA L NADAR JAMES DURAI WAS DIAGNOSED WITH CARCINOMA LUNG WAS ADMITTE D FOR 1 CYCLE OF CHEMOTHERAPY DURING THE PERIOD APRIL, 2017 AND SHE WAS UNDER ITA NO.3251/CHNY/2018 (AY: 2014-15) :- 3 -: TREATMENT. THEREFORE, IN THE LIGHT OF THIS EVIDENC E, WE ARE OF THE CONSIDERED OPINION THAT IT IS A FIT CASE FOR CONDON ATION OF THE DELAY. ACCORDINGLY, WE CONDONE THE DELAY OF 114 DAYS IN FI LING THE APPEAL BEFORE LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION ON THE MERITS OF ADDITION. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND APRIL, 2019 IN CHENNAI. SD/- SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ( #'$ % ! ) (INTURI RAMA RAO) & /ACCOUNTANT MEMBER /CHENNAI, 3' /DATED: 2 ND APRIL, 2019 . EDN, SR. P.S 2 , */45 65(/ /COPY TO: 1. ) /APPELLANT 2. *+) /RESPONDENT 3. . 7/ ( )/CIT(A) 4. . 7/ /CIT 5. 5!89 */ /DR 6. 9: ; /GF