Ramadoss Vasantha Kumar, CHENNAI V. ACIT Non Corporate Circle 15(1), CHENNAI

ITA 844/CHNY/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8096 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 10 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 27-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कु मार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.844/Chny/2019 (िनधाEरण वषE / Assessment Year: 2014-15) Shri. Ramadoss Vasantha Kumar No.3/202-B, Pandian Salai, Gandhi Nagar, Neelankarai, Chennai – 600 115. बनाम/ V s. ACIT Non-Corporate Circle 15(1), Chennai – 600 034. थायी लेखा सं. /जीआइ आर सं. /P AN / G I R No . AB W P V - 4 1 9 3 - N (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : None थ की ओरसे/Respondent by : Shri P. Sajit Kumar (JCIT) –Ld. DR सुनवाई की तारीख/ Date of Hearing : 24-02-2022 घोषणा की तारीख / Date of Pronouncement : 24-02-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. None has appeared for assessee during hearing of captioned appeal. The Ld. DR pleaded for dismissal of the appeal. However, upon perusal of assessment order dated 20.12.2016, it could be seen that the ITA No.844/Chny/2019 - 2 - assessment has been framed on best judgment basis u/s 144. The assessee’s further appeal has been dismissed in limine by learned first appellate authority since there was a delay of 16 days in the appeal. Aggrieved, the assessee is in further appeal before us. 2. We are of the considered opinion the delay of 16 days should not deprive the assessee to seek justice. Considering the same, we direct Ld. CIT(A) to condone the delay and pass speaking order on merits after affording reasonable opportunity of hearing to the assessee 3. The appeal stands allowed for statistical purposes. Order pronounced on 24 th February, 2022. Sd/- (MAHAVIR SINGH) उपा34 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद< / ACCOUNTANT MEMBER चे)ई / Chennai; िदनांक / Dated : 24-02-2022 JPV JPVJPV JPV आदेश की Xितिलिप अ 9ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF