KARTHIK KRISHNA KALKURA , CHENNAI V. ITO , NCW 19 (4), CHENNAI

ITA 853/CHNY/2022

AI Insights

The case involves an appeal by Shri Karthik Krishna Kalkura against the order of the Commissioner of Income Tax (Appeals), which had dismissed his appeal in-limine due to a delay of 62 days in filing. The original assessment was made by the Income Tax Officer for the assessment year 2017-18 under section 144 of the Income Tax Act, 1961. The Tribunal found that the CIT(A) erred by adjudicating the issue on merits despite not admitting the appeal due to the delay. The Tribunal condoned the delay, accepting the reason that the assessee was initially contemplating to file a rectification petition under section 154 of the Act, and directed the CIT(A) to re-evaluate the case on its merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135051 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 08-01-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 19-10-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी’ ᭠यायपीठ,चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ᮰ी महावीर ᳲसह, उपा᭟यᭃ एवं ᮰ी जी. मंजुनाथ, लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 853/CHNY/2022 िनधाᭅरण वषᭅ/Assessment Year: 2017-18 Shri Karthik Krishna Kalkura, Prop.: Chennai Zuari, No.8, 100 Ft., Bye-pass Road, Velachery, Chennai – 600 042. PAN: BDVPK 1756Q vs. The Income Tax Officer, Non-Corporate Ward 19(4), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri D. Hema Bhupal, JCIT सुनवाई कᳱ तारीख/Date of Hearing : 09.01.2023 घोषणा कᳱ तारीख/Date of Pronouncement : 09.01.2023 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi in Appeal No.CIT(A), Chennai-14/10247/2019-20 dated 15.09.2022. The assessment was framed by the Income Tax Officer, Non Corporate Ward 19(4), Chennai for the assessment 2 ITA No. 853/Chny/2022 year 2017-18 u/s.144 of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 24.12.2019. 2. At the outset, it is noticed that the CIT(A) has not admitted the appeal and dismissed in-limine because he has not condoned the delay of 62 days in filing of appeal before him. This fact is noted by CIT(A) in his order but consequently, he has not stopped there and adjudicated the issue on merits also. Today, when this matter was called up for hearing, none is present from assessee’s side. However, seeing the order of CIT(A), the matter was taken up for hearing ex-parte qua assessee. 3. When this fact was pointed out to ld.Senior DR that the order of CIT(A) is patently wrong because he has dismissed the appeal in- limine without admitting the same but he has also adjudicated the issue on merits he could not controvert the fact situation. 4. The CIT(A) cannot adjudicate the issue on merits once the delay is not condoned. Going by the delay of 62 days before CIT(A) and the reasons stated in the application that the assessee was contemplated to file rectification petition u/s.154 of the Act as according to him, there is error apparent on the record of the order 3 ITA No. 853/Chny/2022 as the AO has applied profit percentage on aggregate credits of the bank statement but subsequently the assessee’s counsel advised him to file appeal with delay and hence, appeal was filed with a delay of 62 days along with a condonation petition. We find the cause is reasonable and hence, we condone the delay before CIT(A) and direct him to adjudicate the issues on merits afresh. Accordingly, we set aside the order of CIT(A) and remand the matter back to his file for adjudicating the issue on merits. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 9 th January, 2023 at Chennai. Sd/- Sd/- (जी. मंजुनाथ) (G. MANJUNATHA) लेखा सद᭭य/ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 9 th January, 2023 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकरआयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.