MAHESHBABU MANJULA,KRISHNAGIRI V. ITO, WARD-1, HOSUR

ITA 3157/CHNY/2024

AI Insights

The case involves an appeal by Maheshbabu Manjula against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2017-18. The appeal was initially delayed by 347 days due to a real-time alert that prevented timely action. The Tribunal condoned the delay and considered the substantive issues of the case. The Assessing Officer had previously passed an ex-parte order under section 144 of the Income-tax Act, 1961, assessing a total income of Rs. 26,66,660. Both the initial assessment and the subsequent appeal to the CIT(A) were dismissed due to the assessee's failure to respond to notices. The Tribunal found that the lower authorities had not provided a proper opportunity to the assessee, leading to the decision to remit the case back to the Assessing Officer for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107159 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTHAMI MANIVASAGAM
• Assessee Lawyers: T.S. LAKSHMI VENKATARAMAN
• Section: 144

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0019ी जॉज\u001c जॉज\u001c क े, उपा \u001e\u001f एवं \u0019ी एस. आर. रघुना था , लेखा सद+ क े सम\u001f BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3157/Chny/2024 िनधा \u001cरण वष\u001c /Assessment Year: 2017-18 Maheshbabu Manjula, No.70, 5th Cross, Indira Nagar, Hosur, Krishnagiri-635 109. [PAN: BIDPM 1512K] Vs. The Income Tax Officer, Ward-1, Hosur. (अपीलाथ\u0007/Appellant) (\b\tयथ\u0007/Respondent) अपीला थI की ओर से/ Appellant by : Shri T.S. Lakshmi Venkataraman, FCA KLथI की ओर से /Respondent by : Ms. Gauthami Manivasagam, JCIT सुनवा ई की ता रीख/Date of Hearing : 18.02.2025 घोषणा की ता रीख /Date of Pronouncement : 21.02.2025 आदेश / O R D E R PER S.R. RAGHUNATHA, A.M : This appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter “CIT(A)”] for the assessment year 2017-18, vide order dated 26.10.2023. 2. There is a delay of 347 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the ITA No.3157/Chny/2024 :- 2 -: reasons that the delay was primarily caused due to a real-time alert, which prevented timely action on the matter. We have considered the petition/affidavit of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is hereby condoned. 3. The brief facts of the case are that the A.O has passed an ex- parte order u/s. 144 of the Income-tax Act, 1961 (hereinafter “the Act”) dated 31.12.2019, assessing total income of Rs. 26,66,660/-. Aggrieved by this, the assessee preferred an appeal before the Ld. CIT(A). On appeal, the Ld. CIT(A) observed that the assessee had failed to respond to the notices issued by the Ld. CIT(A), and therefore, the Ld. CIT(A) also dismissed the appeal of the assessee, confirming the addition/s made by A.O. 4. The Ld. Counsel for the assessee prayed for setting aside the order of the Assessing Officer for re-adjudication, since the case was not prosecuted before the Assessing Officer and the same has been confirmed by the Ld. CIT(A) without any discussion. 5. Per contra, the Ld. DR relied on the orders of the lower authorities and prayed for confirming the impugned order. ITA No.3157/Chny/2024 :- 3 -: 6. We have heard both the parties and gone through the order of the lower authorities below. It is noted that the AO and that of the Ld. CIT(A) have passed the orders without giving proper opportunity to the assessee. Therefore, to meet the ends of justice by providing one more opportunity to the assessee, we remit the matter back to the file of the AO for denovo adjudication. We also direct the assessee to appear before the AO and at liberty to submit the relevant details before the AO for adjudication of the case. 7. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 21st February, 2025. Sd/- Sd/- (जॉज\u001c जॉज\u001c क े) (George George K) उपा\u001e\u001f / Vice President (एस. आर. रघुनाथा) (S.R. Raghunatha) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 21st February, 2025. EDN/- आदेश क\u0019 \bितिल\u001cप अ\u001dे\u001cषत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b\tथ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Salem 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF "