V.Kasturi, CHENNAI V. ITO, CHENNAI

ITA 4/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6207 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 20-06-2017
• Assessment Year: 2013-2014
• Appeal Filed On: 02-01-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: N GOPI KRISHNA
• Assessee Lawyers: K RAVI
• Keywords: Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , # , ' ( BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER ./ ITA NO.4/MDS/2017 '# # /ASSESSMENT YEAR: 2013-14 SMT. V. KASTURI, 13/3, 1 ST STREET, CHINNMETUPALAYAM, KALADIPET, CHENNAI-600 079. VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD-5(1), CHENNAI-600 034. [PAN: AHEPK 5079 L ] ( * /APPELLANT) ( +,* /RESPONDENT) * - / APPELLANT BY : MR.K.RAVI, ADV. +,* - /RESPONDENT BY : MR.N.GOPIKRISHNA, JCIT - /DATE OF HEARING : 05.09.2017 - /DATE OF PRONOUNCEMENT : 05.09.2017 / O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER : ITA NO.4/MDS/2017 IS AN APPEAL FILED BY THE ASSESS EE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-5, CH ENNAI, IN ITA NO. 93/CIT(A)-5/15-16 DATED 18.10.2016 FOR THE AY 2013- 14 AGAINST THE LEVY OF PENALTY U/S.271B. ITA NO.4/MDS/2017 :- 2 -: 2. SHRI N.GOPIKRISHNA, JCIT REPRESENTED ON BEHALF O F THE REVENUE AND SHRI K.RAVI, ADV. REPRESENTED ON BEHALF OF THE ASSE SSEE. 3. IT WAS SUBMITTED BY THE LD.AR THAT THE LD.CIT(A) HAD DISMISSED THE ASSESSEES APPEAL ON ACCOUNT OF THE DELAY OF 151 DA YS. IT WAS A SUBMISSION THAT THE ASSESSEES APPEAL BEFORE THE LD .CIT(A) WAS DELAYED BY 151 DAYS AND THE DELAY WAS SPECIFICALLY EXPLAINE D IN SO FAR AS THE ASSESSEE HAD SPECIFICALLY INTIMATED THAT THE ASSESS EE IS A SENIOR CITIZEN OF 73 YEARS AND WAS NOT KEEPING GOOD HEALTH AND WAS AL SO SUFFERING FROM BREAST CANCER AND HOSPITALIZED EVERY NOW AND THEN F OR TREATMENT. IT WAS A SUBMISSION THAT ONLY ON ACCOUNT OF THE VARIOUS MEDI CATIONS AND THE TREATMENT THAT THE ASSESSEE HAS TO UNDERGO, THE DEL AY HAS OCCURRED. IT WAS A PRAYER THAT THE DELAY MAY BE CONDONED AND THE ISSUES IN THIS APPEAL TO BE RESTORED TO THE FILE OF THE AO FOR ADJ UDICATION ON MERITS. 4. IN REPLY, THE LD.DR DID NOT RAISE ANY SERIOUS OB JECTIONS. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. CONSI DERING THE FACT THAT THE ASSESSEE IS A SENIOR CITIZEN AND ALSO SUFFERING FROM BREAST CANCER AND HOSPITALIZED OFF AND ON, IN THE INTEREST OF NATURAL JUSTICE, WE ARE OF THE VIEW THAT THE DELAY IN FILING OF THE APPEAL IS LIAB LE TO BE CONDONED AND WE DO SO. IN THESE CIRCUMSTANCES, THE DELAY IN FILING THE APPEAL BY THE ASSESSEE BEFORE THE LD.CIT(A) STANDS CONDONED AND T HE ISSUES IN THIS APPEAL IS RESTORED TO THE FILE OF THE AO FOR ADJUDI CATION ON MERITS. ITA NO.4/MDS/2017 :- 3 -: 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON SEPTEMBER 05 , 2017, AT CHENNAI. SD/- SD/- ( ) ( SANJAY ARORA ) /ACCOUNTANT MEMBER ( # ) (GEORGE MATHAN) ' /JUDICIAL MEMBER /CHENNAI, 3 /DATED: SEPTEMBER 05, 2017. TLN - +'45 65 /COPY TO: 1. * /APPELLANT 4. 7 /CIT 2. +,* /RESPONDENT 5. 5 +'' /DR 3. 7 ( ) /CIT(A) 6. # /GF