ANIL SIVASANKARAN, BENGALUR V. ACIT,NCC1(1), CHENNAI

ITA 901/CHNY/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6244 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 05-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कु मार अ/वाल ,लेखा सद4 एवं माननीय +ी संजय शमा7, ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं./ ITA No.901/Chny/2020 (िनधा7रण वष7 / Assessment Year: 2013-14) Shri Anil Sivasankaran S-1103, Tower 7, Mayflower, Adarsh Palm Retreat, Bellandur Bengaluru – 560 103 बनाम/ V s. ACIT Non Corporate Circle-1(1), Chennai. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AE IP A- 2 2 8 1 -B (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri K.G. Raghunath (Advocate) – Ld. AR थ की ओरसे/Respondent by : Shri ARV. Sreenivasan (Addl.CIT) – Ld. DR सुनवाई की तारीख/Date of Hearing : 17-08-2022 घोषणा की तारीख /Date of Pronouncement : 17-08-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of the order of learned Commissioner of Income Tax (Appeals)-2, Chennai [CIT(A)] dated 16-10-2019 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) on 23- 03-2016. 2. The Registry has noted delay of 325 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition which is accompanied by affidavit of the ITA No.901/Chny/2021 - 2 - assessee. The assessee seeks condonation on medical grounds as well as due to lockdown situation arising out of Covid-19 Pandemic. Though Ld. Sr. DR opposed condonation, however, keeping in view the contents of condonation petition as well as affidavit, we condone the delay and admit the appeal for adjudication. 3. The Ld. AR, at the outset, pleaded for restoration of appeal to learned first appellate authority as the assessee could not appear due to change in address. The Ld. Sr. D.R drew attention to various notices as issued to the assessee during appellate proceedings. 4. Though we concur with the stand of Ld. Sr. DR that the assessee has remained negligent in attending the proceedings before lower authorities, however, keeping in view the principle of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the appeal stand restored back to the file of Ld. CIT(A) for fresh adjudication by way of speaking order after affording reasonable opportunity of hearing to the assessee. 5. The appeal stands allowed for statistical purposes. Order pronounced on 17 th August, 2022. Sd/- (SONJOY SARMA) ाियक सद4 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद4 / ACCOUNTANT MEMBER चे+ई / Chennai; िदनांक / Dated : 17-08-2022 EDN/- आदेश की Sितिलिप अ /ेिषत/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