KONDASAMY ANAND KUMAR,COIMBATORE V. THE ASSESSING AUTHORITY, DELHI

ITA 1649/CHNY/2024

AI Insights

The case involves an appeal by Kondasamy Anand Kumar against the order of the Learned Commissioner of Income Tax (Appeals) at the National Faceless Appeal Center, Delhi, which confirmed the action of the Assessing Officer in determining a higher taxable income than reported. The primary contention was the non-consideration of the assessee's request for condonation of delay in filing the appeal, which was attributed to unfamiliarity with the new e-filing system. The Tribunal found that the First Appellate Authority had not adequately considered the merits of the case and had strictly applied the legal maxim 'Vigilantibus et non dormientibus jura subveniunt', leading to the decision to set aside the previous order and remand the case for re-adjudication.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 472486 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 23-07-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 28-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.BHOOPATHI
• Keywords: Condonation of delay; Set aside

Judgement Text

" आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्याययर्क सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1649/Chny/2024 निर्धारण वर्ा /Assessment Years: 2018-19 Kondasamy Anand Kumar No.36, B.R.Nagar, Singanallur, Coimbatore-641005 [PAN: ADDPA0399J] Income Tax Officer, Non-Corporate Ward-1(4) Coimbatore. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : None प्रत्यर्थी की ओर से /Respondent by : Shri R.Bhoopathi, Addl.CIT सुनवाई की तारीख/Date of Hearing : 23.07.2024 घोषणा की तारीख /Date of Pronouncement : 16.10.2024 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed against the order bearing DIN & Order No.ITBA/NFAC/S/250/2024-25/1064227387(1) dated 19.04.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2018- 19. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 19.04.2024 passed by NFAC, Delhi. ITA No.1649/Chny/2024 :- 2 -: 2.0 At the outset the Ld. Council for the assesse informed that the Ld. First Appellate Authority vide his order dated 19.04.2024 supra has ex- parte confirmed the action of the Ld. AO in determining taxable income of Rs. 2,50,99,363/- as against return income of Rs.1,11,07,510/-. It was argued that while doing so assesse’s request for condonation of delay in filing the appeal was not favourably considered. The Ld. CIT(A) was reported to have, relied upon the legal maxim of “Vigilantibus et non dormientibus jura subveniunt” i.e law aids only those who are vigilant he dismissed assesse’s appeal. The Ld. Council for the assesse urged that it had justified grounds for the delay and that the same was not intentional or with any malafide interests. The Ld. Counsel submitted that because of technological un-familiarities with the new e-filing proceedings it could not make compliance in the given time. Request was therefore made that the matter be set aside to the file of the Ld. CIT(A) for re-adjudication after condoning the delay on merits of the case. It was assured that full cooperation would be tendered to the Ld. CIT(A) now . The Ld. CIT DR did not object to assesse pleas. 3.0 We have heard rival submission in the light of material available on records. There is no denying the fact that the appellant had not filed ITA No.1649/Chny/2024 :- 3 -: the appeal in the statutorily prescribed time and had therefore requested for condonation of delay in filing of appeal and its adjudication. Perusal of the order of Ld. First Appellate Authority however shows that the Ld. First Appellate Authority has not properly appreciated the merits of the present case and merely applied the judicial maxim of “Vigilantibus et non dormientibus jura subveniunt” i.e law aids only those who are vigilant to dismiss the appeal. We have also considered the arguments put forth by the appellant for its inability to file the appeal in time. We are conscious of the fact that no litigant benefits by non-prosecution of its case. We therefore hold the view that ends of justice would be met if the appellant is given one more opportunity to present its case before the Ld. First Appellate Authority. Accordingly, we set aside the order of the Ld. First Appellate Authority and direct him to re-adjudicate the matter after condoning the delay and giving necessary opportunities to the assesse and pass a speaking order. The assesse shall, inter alia, be placing before the Ld. First Appellate Authority necessary documents to support its case for the delay. Accordingly grounds of appeal raised by the assesse are allowed for statistical purposes. ITA No.1649/Chny/2024 :- 4 -: 4.0 In the result, the appeal of the assesse is allowed for statistical purposes. Order pronounced on 16th , October-2024 at Chennai. Sd/- ( एबी टी. वकी) (ABY T VARKEY) न्याययक सदस्य / Judicial Member Sd/- (अमिताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, ददनांक/Dated: 16th , October-2024. KB/- आदेश की प्रयतललपप अग्रेपषत/Copy to: 1. अपीलार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT – Delhi 4. पवभागीय प्रयतयनधि/DR 5. गार्ड फाईल/GF "