Jayaramaraja Jayakrishnan, CHENNAI V. ACIT Non Corporate Circle 1, CHENNAI

MA 20/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4034 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 23-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 192

Judgement Text

आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 20/Chny/2020 [In I.T.A. No.2725/Chny/2017] Assessment Years: 2012-13 Jayaramaraja Jayakrishnan, 19, Vellayan Road, Kotturpuram, Chennai 600 085. [PAN:AFEPJ6822J] Vs. The Assistant Commissioner of ‘ Income Tax, Non-Corporate Circle 1, Wanaparthy Block, 3 rd Floor, 121, M G Road, Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri R. Venkata Raman, C.A. ŮȑथŎ की ओर से/Respondent by : Shri AR V Sreenivasan, Addl. CIT सुनवाई की तारीख/ Date of hearing : 27.05.2022 घोषणा की तारीख /Date of Pronouncement : 08.06.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the assessee seeks to recall the exparte order passed by the Tribunal in I.T.A. No. 2725/Chny/2017 dated 26.07.2019 relevant to the assessment year 2012-13. The ld. Counsel for the assessee has submitted that the appeal filed by the assessee has been dismissed on the ground that the affidavit filed for condonation of delay was not substantiated with the medical certificate. By filing copy of the medical certificate, the ld. M.P. No.20/Chny/20 2 Counsel for the assessee has prayed for admitting the appeal for adjudication by affording an opportunity of being heard to the assessee. The ld. DR has not raised any objection on the above submissions of the ld. Counsel. 3. We have heard both the sides, perused the petition as well as order of the Tribunal. The appeal of the assessee was found to have been filed late by 192 days before the Tribunal. The assessee has filed an affidavit. For condonation of delay of 192 days in filing the appeal before the Tribunal, the reason stated in the affidavit was that the assessee was not keeping well, under medical treatment for jaundice coupled with urinary tract infection and was advised to be on bed rest for four months. However, since the assessee has not substantiated the reasons in support of medical certificate, the Tribunal vide order dated 26.07.2019 rejected the affidavit filed for condonation of delay and also not admitted the appeal for adjudication by dismissing the appeal. 4. Now, since the assessee has produced the medical certificate and prayed for condonation of delay as well as to adjudicate the appeal on merits, we are of the considered opinion that the assessee has substantiated his petition for condonation of delay in support of medical M.P. No.20/Chny/20 3 certificate and the delay is liable to be condoned. Accordingly, the delay in filing the appeal is condoned. Thus, the order of the Tribunal dated 26.07.2019 in I.T.A. No. 2725/Chny/2017 is recalled and the appeal of the assessee is restored for adjudication. The Registry is directed to post the appeal for hearing on regular course by issuing notice to both the parties. 5. In the result, the miscellaneous petition filed by the assessee is allowed. Order pronounced on 08 th June, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 08.06.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.