Parimala, Kancheepuram V. Ito, non corp ward 22(3), Tambaram

ITA 846/CHNY/2023

AI Insights

The case involves an appeal by the assessee, Parimala, against an order from the ITO, Non-Corporate Ward-22(3), Tambaram, Chennai, for the assessment year 2017-18. The appeal was initially dismissed due to the absence of the appellant and was noted to have a delay of 94 days, which was condoned based on an affidavit provided by the assessee. The Senior Departmental Representative (SDR) requested the dismissal of the appeal, but the Tribunal, prioritizing natural justice, restored the case to the first appellate authority for further examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134398 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 4 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: 23-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

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.846/Chny/2023 (िनधा रण वष / As sessment Year: 2017-18) Parimala 271, Nelvailyam, Madurantakam Road,Cheyyur, Kancheepuram-603 312. बनाम / V s . ITO, Non-Corporate Ward-22(3), Tambaram, Chennai. था यी ले खा सं . / जी आ इ आ र सं . / P A N / G I R N o . COMPP-1674-K (अपीलाथ /Appellant) : (!"थ / Respondent) अपीलाथ कीओरसे/ Appellant by : None !"थ कीओरसे/Respondent by : Shri P.Sajit Kumar (JCIT)-Ld.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. At the time of hearing of captioned appeal, none appeared for assessee. However, we find that the impugned order is an ex-parte order. The ld. Sr. DR pleaded for dismissal of the appeal. 2. The Registry has noted delay of 94 days in the appeal, the condonation of which has been sought by the assessee on the strength of an affidavit. Considering the period of delay, the delay is condoned and the appeal is admitted for adjudication on merits. 2 3. Though the assessee has remained negligent in attending the appellate proceedings, however, keeping in mind the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the appeal is restored back to the file of first appellate authority with a direction to the assessee to substantiate its stand. 4. The appeal stand 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 आदेशकीZितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. !"थ /Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडBफाईल/GF