SMT.S.MEENAKSHI, CHENNAI V. CIT (A)-10, CHENNAI

ITA 793/CHNY/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9779 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-10-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 18-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. द ु गा1 राव, ाियक सद3 एवं माननीय +ी मनोज कु मार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.793/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2012-13) Smt. S.Meenakshi P.No.512, 4 th Sector, 18 th Street, K.K.Nagar, Chennai-600 078. बनाम / V s . The Income Tax Officer Non-Corporate Ward-19(1), Chennai. थायीलेखासं./जीआइआरसं./PAN/GIR No. A XZP M- 04 14-E (अपीलाथ,/Appellant) : (-.थ, / Respondent) अपीलाथ,कीओरसे/ Appellant by : Shri D.Anand (Advocate)- Ld. AR -.थ,कीओरसे/Respondent by : Shri ARV Sreenivasan (Addl. CIT)- Ld. Sr. DR सुनवाईकीतारीख/ Date of Hearing : 26-10-2022 घोषणाकीतारीख / Date of Pronouncement : 26-10-2022 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)-14, Chennai [CIT(A)] dated 13-12-2019 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s 147 of on the Act on 08-12-2016. The assessment has been made u/s 144 on best judgment basis since the assessee failed to appear during assessment proceedings. Accordingly, the income was assessed at 2 Rs.128.09 Lacs after certain additions. During appellate proceedings, remand report was called from Ld. AO but the assessee was not able to make use of the same. Accordingly, the assessment was confirmed against which the assessee is in further appeal before us. 2. The Registry has noted delay of 923 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 the appeal could not be filed in time primarily due to lockdown situation arising out of Covid-19 Pandemic. The Ld. Sr. DR opposed condonation of delay and pleased for dismissal of the appeal on the ground that the assessee remained negligent throughout. 3. After due consideration, the bench formed an opinion that the delay was to be condoned since the delay has occurred primarily due to lockdown situation arising out of Covid-19 Pandemic. Therefore, we condone the delay and admit the appeal for adjudication on merits. 4. The Ld. AR has pleaded for another opportunity of hearing before Ld. CIT(A) since the assessee could not substantiate its case. Keeping in view the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee to substantiate its case. Therefore, we remit the matter back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to substantiate its case. Needless to add that adequate opportunity of hearing shall be granted to the assessee. 3 5. The appeal stand allowed for statistical purposes in terms of our above order. Order pronounced on 26 th October, 2022. Sd/- (V. DURGA RAO) ाियक सद3 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद3 /ACCOUNTANT MEMBER चे;ई/ Chennai; िदनांक/ Dated : 26.10.2022 JPV आदेशकी[ितिलिपअ7ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant2. यथ /Respondent 3. आयकरआय ु त (अपील)/CIT(A)4. आयकरआय ु त/CIT 5. वभागीय त न ध/DR6. गाड फाईल/GF