VARATHSINGH JAI SINGH, COIMBATORE V. DCIT, CENTRAL CIRCLE-1, COIMBATORE

ITA 770/CHNY/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5209 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 21-11-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 27-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3); 153A; 143(1); 250

Judgement Text

अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G., Accountant Member आयकर अपील सं./I.T.A. No.770/Chny/2023 िनधाŊरण वषŊ/Assessment Year: 2013-14 Varathsingh Jai Singh, 128, 5 th Street, Cross Cut Road, Gandhipuram, Coimbatore 641 012. [PAN: AKHPJ5413H] Vs. The Deputy Commissioner of Income Tax, Central Circle I, Coimbatore. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri S. Sridhar, Advocate ŮȑथŎ की ओर से/Respondent by : Shri V. Nandakumar, CIT सुनवाई की तारीख/ Date of hearing : 22.11.2023 घोषणा की तारीख /Date of Pronouncement : 22.11.2023 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 16, Chennai, dated 30.03.2023 relevant to the assessment year 2013-14. 2. The appeal filed by the assessee is delayed by 30 days in filing the appeal, for which, the assessee has filed petition for condonation of the delay in support of an affidavit, to which; the ld. DR has not raised any serious objection. Consequently, since the assessee was prevented by I.T.A. No. 770/Chny/23 2 sufficient cause, the delay in filing of the appeal stands condoned and the appeal is admitted for adjudication. 3. When the appeal was taken up for hearing, the ld. Counsel for the assessee has pointed that the assessment order was passed in this case under section 143(3) r.w.s. 153A of the Income Tax Act, 1961 [“Act” in short] dated 29.06.2016. By order dated 30.03.2023, the ld. CIT(A) has noted that this appeal was inadvertently filed due to technical error with delay against order under section 143(1) of the Act and treated the same as defective and invalid. The grounds of appeal raised are dismissed as infructuous. The ld. CIT(A) has further noted that the order is passed under section 250 of the Act for the subject assessment year against order passed under section 143(3) r.w.s. 153A of the Act vide order No. ITBA/APL/M/250/2022-23/1051769119(1) stands and held that the appeal stands withdrawn for statistical purposes. 4. The ld. Counsel has further submitted that since the ld. CIT(A) has mistakenly noted that the assessment order was completed under section 143(1) of the Act and dismissed the appeal filed by the assessee, it was prayed that the appellate order may be set aside and directions may be given for fresh adjudication. I.T.A. No. 770/Chny/23 3 5. On the other hand, the ld. DR has not raised any objection. 6. Considering the facts and circumstances of the case and on perusal of the appellate order, we find that the ld. CIT(A) has mistakenly noted that the assessment was completed under section 143(1) of the Act and the appeal filed by the assessee has been dismissed as withdrawn. Therefore, we set aside the appellate order and remit the matter back to the file of the ld. CIT(A) for fresh adjudication in accordance with law after affording reasonable opportunities of being heard to the assessee. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 22 nd November, 2023 at Chennai. Sd/- Sd/- (MANJUNATHA, G.) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 22.11.2023 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3.आयकर आयुƅ/CIT, 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF.