VASAN UGENDRA BABU, KRISHNAGIORI V. ITO, WARD-1, HOSUR

ITA 823/CHNY/2023

AI Insights

The case involves an appeal by Shri Vasan Ugendra Babu, the proprietor of M/s. Sri Srinivasa Agencies, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The original assessment for the Assessment Year 2017-18 was conducted ex-parte under section 144 of the Income Tax Act by the AO. The assessee sought condonation for a delay of 177 days in filing the appeal, citing unfamiliarity with email communications and lack of awareness of hearing notices. The tribunal, considering the principles of natural justice, decided to remand the case back to the AO for a fresh assessment after providing the assessee an opportunity to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134395 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 27-08-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 16-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

आयकर अपीलीय अिधकरण “सी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय ी वी. द ु गा राव, ाियक सद एवं माननीय ी मनोज कुमार 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.823/Chny/2023 (िनधा रण वष / As sessment Year: 2017-18) Shri Vasan Ugendra Babu Prop:M/s.Sri Srinivasa Agencies No.8/79-5-1,Sri Nagar Hosur, Krishnagiri-635 109. बनाम / V s . ITO Ward-1, Hosur. था यी ले खा सं . / जी आ इ आ र सं . / P A N / G I R N o . ABPPU-4511-N (अपीलाथ /Appellant) : (!"थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Ms.T.V.Muthu Abirami( Advocate) – Ld.AR !"थ कीओरसे/Respondent by : Shri P. Sajit Kumar (JCIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 28-08-2023 घोषणाकीतारीख /Date of Pronouncement : 28-08-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 22-11-2022 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 of the Act on 05-12-2019. 2. The Registry has noted delay of 177 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition as supported by an affidavit of the assessee. It has 2 been submitted that the assessee was not aware of hearing notices and was not well versed with e-mail communications. Though Ld. Sr. DR opposed the condonation, we deem it fit to condone the delay and accordingly, proceed for adjudication of the appeal on merits. 3. The only prayer made by Ld. AR is another opportunity of hearing before lower authorities since the assessment order as well as first appellate order is an ex-parte order. The Ld. DR pleaded for dismissal of the appeal. 4. Accepting the plea of Ld. AR and keeping in mind the principle of natural justice, the assessment is restored back to the file of Ld. AO for de novo assessment with a direction to the assessee to substantiate its case and file requisite documents forthwith. 5. The appeal stands allowed for statistical purposes. Order pronounced on 28 th August, 2023. Sd/- Sd/- (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) ाियक सद /JUDICIAL MEMBER लेखासद / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 28-08-2023 DS आदेशकीYितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. !"थ /Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडBफाईल/GF