M.BHARATHI , VILLUPURAM V. ITO-VILLUPPURAM, VILLUPURAM

ITA 385/CHNY/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1060 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 11-10-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 10-10-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कु मार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.385/Chny/2021 (िनधाBरण वषB / Assessment Year: 2012-13) M. Bharathi No.2/440, Pondy-Villupuram Road, Kandamangalam, Villupuram District – 605 602. बनाम/ V s. ITO Ward-1, Villupuram. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AK DP B-8 8 2 6 -E (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri S.P. Chidambaram (Advocate) – Ld. AR थ की ओरसे/Respondent by : Shri ARV Sreenivasan (Addl. CIT) –Ld. DR सुनवाई की तारीख/Date of Hearing : 12-10-2022 घोषणा की तारीख /Date of Pronouncement : 12-10-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of the order of learned Commissioner of Income Tax (Appeals), Puducherry [CIT(A)] dated 31-10-2016 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 31-03-2015. 2. The registry has noted a delay of 1746 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of affidavit of the assessee. It has been submitted that impugned order ITA No.385/Chny/2021 - 2 - came to knowledge only during recovery proceedings initiated by the revenue. The Ld. AR pleaded that subsequently, the copy of the impugned order was obtained from the file of Ld. AO and the appeal was filed. The Ld. Sr. DR, on the other hand, submitted that the impugned order was duly served on 05.11.2016 which is evident from the postal acknowledgement as placed on record. Subsequently, various notices were issued to assessee during recovery proceedings as well as during penalty proceedings which were also received by the assessee from time to time. The Ld. Sr. DR also submitted that the assessee failed to appear before first appellate authority and therefore, the appeal deserves to be dismissed. 3. Upon perusal of impugned order, we concur with the submissions of Ld. Sr. DR that the assessee has remained negligent in attending the appellate proceedings. However, in the assessment order, the returned income of Rs.4.59 Lacs has been assessed at much higher figure of Rs.31.95 Lacs. The assessee is a resident individual. Therefore, keeping in mind the background of the assessee as well as the principle of natural justice, we deem it fit to condone the delay and grant another opportunity of hearing to the assessee. However, this concession would be subject to payment of cost of Rs.25,000/-. The same shall be paid by the assessee within one month from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned Assessing Officer who shall proceed to re-adjudicate the issue on merits and framed an assessment de novo. Needless to add that adequate opportunity of ITA No.385/Chny/2021 - 3 - hearing shall be granted to the assessee. The assessee is directed to substantiate its stand. 4. The appeal stand allowed for statistical purposes. Order pronounced on 12 th October, 2022. Sd/- (MAHAVIR SINGH) उपा12 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद9 / ACCOUNTANT MEMBER चे)ई / Chennai; िदनांक / Dated : 12.10.2022 EDN/- आदेश की Vितिलिप अ 6ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF