GOUTHAMAN, CHENNAI V. INCOMETAX OFFICER, NON CORPO. CIRCLE-13(1), CHENNAI

ITA 747/CHNY/2023

AI Insights

The case involves an appeal by Mr. Gouthaman against the assessment order for the Assessment Year 2016-17, which was initially confirmed by the CIT(A) due to the appellant's absence during the appellate proceedings. The Income Tax Appellate Tribunal (ITAT) in Chennai, upon reviewing the circumstances, decided to condone the delay of 176 days in filing the appeal and restored the matter to the CIT(A) for a fresh hearing, allowing the appellant another opportunity to substantiate his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134283 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 24-07-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 18-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 72

Judgement Text

आयकर अपीलीय अिधकरण “बी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय ी वी. द ु गा राव, ाियक सद! एवं माननीय ी मनोज कु मार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.747/Chny/2023 (िनधा रण वष / As sessment Year: 2016-17) Mr. Gouthaman 12/8, Vallalar Street Thiru Nagar, Vadapalani, Chennai-600 026. बनाम / V s . ITO Non-Corporate Circle-13(1) Chennai. था यी ले खा सं. /जी आ इ आ रसं. /P A N / G I R N o . AFTPG- 72 54-G (अपीलाथ /Appellant) : (!"थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Ms.T.V.Muthu Abirami (Advocate)- Ld.AR !"थ कीओरसे/Respondent by : Shri D.Hema Bhupal (JCIT)- Ld.DR सुनवाईकीतारीख/Date of Hearing : 25-07-2023 घोषणाकीतारीख /Date of Pronouncement : 25-07-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of the first appellate order passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 26-10-2022 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 19-12-2018. Upon perusal of para-4 of impugned order, it could be seen that the assessee did not appear during appellate proceedings which resulted into 2 ITA No.747/Chny/2023 confirmation of assessment. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR. 2. The Registry has noted delay of 176 days in the appeal, the condonation of which has been sought by the assessee on the strength of affidavit of the assessee. The Ld. DR opposed the condonation of delay. However, keeping in view the period of delay and status of assessee, we condone the delay and admit the appeal for adjudication on merits. 3. Keeping in mind the principle of natural justice and accepting the prayer made by ld. AR, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the appeal is restored back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to substantiate its case. 4. The appeal stand allowed for statistical purposes. Order pronounced on 25 th July, 2023 Sd/- Sd/- (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) ाियक सद!/JUDICIAL MEMBER लेखासद! / ACCOUNTANT MEMBER चे5ई Chennai; िदनांक Dated :25-07-2023 DS आदेशकीUितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. !"थ /Respondent 3. आयकरआयु>/CIT 4. िवभागीय!ितिनिध/DR 5. गाडCफाईल/GF