SMT RAJA SASIKALA, TIRUVALLUR V. ITO,WARD-2, VILUPPURAM

ITA 913/CHNY/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5588 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 05-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

आयकर अपीलीय अिधकरण ’डी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “D” 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.913/Chny/2020 (िनधाDरण वषD / Assessment Year: 2011-12) Smt. Raja Sasikala No. 438, Phase 1 & 2, Kattunava Nagar, Thiruverkadu, Ayappakam, Tiruvallur – 600 077. बनाम/ V s . ITO Ward -2, Villupuram. थायी लेखा सं. /जीआइ आर सं. /P AN / G I R No . B H G P S - 5 4 3 6 - N (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri D. Anand (Advocate) – Ld. AR थ की ओरसे/Respondent by : Shri G. Johnson (Addl. CIT) –Ld. DR सुनवाई की तारीख/ Date of Hearing : 30-03-2022 घोषणा की तारीख / Date of Pronouncement : 30 -03-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of the order of learned Commissioner of Income Tax (Appeals), Puducherry [CIT(A)] dated 11-09-2020 in the matter of ITA No.913/Chny/2020 - 2 - assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s 147 of the Act on 21-12-2018. 2. The Ld. AR, drawing our attention to the orders of the lower authorities, pleaded for another opportunity of substantiating the case. The Ld. AR submitted that there was reasonable cause for late filing of appeal before Ld. CIT(A). The Ld. Sr. DR opposed the same and submitted that the assessee remained negligent in attending assessment proceedings as well as appellate proceedings. 3. The material facts are that the assessee being resident individual was assessed on best judgment basis u/s. 144 r.w.s. 147 of the Act wherein the deposits of Rs.10.56 Lacs were assessed as assessee’s income. Though, the assessee preferred further appeal, however, the Ld. CIT(A) dismissed the appeal on technical ground for want of condonation of delay. It was noted by Ld. CIT(A) that the appeal was filed on 19-06-2019, however, the appeal was required to filed on or before 24-01-2019. Accordingly, the appeal was dismissed. Aggrieved, the assessee is in further appeal before us. 3. Though, we concur with the submissions of the Ld. Sr. DR that the assessee’s own negligence gas resulted into dismissal of the appeal, however, keeping in view the principles of natural justice, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A). The Ld. CIT(A) shall consider the condonation of delay leniently and if the appeal is admitted, adjudicate the same on merits by way of speaking order. The assessee, in turn, is directed to substantiate its case failing which Ld. CIT(A) shall be at liberty to dispose of the appeal on the basis of material on record. ITA No.913/Chny/2020 - 3 - 4. The appeal stands allowed for statistical purposes. Order pronounced on 30 th March, 2022. Sd/- (MAHAVIR SINGH) उपा34 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद< / ACCOUNTANT MEMBER चे)ई / Chennai; िदनांक / Dated : 30-03-2022 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