MR. DHAKSHINAMURTHY RAJENDRAN,GUDIYATTAM V. ITO, WARD-2, TIRUVANNAMALAI

ITA 2263/CHNY/2024

AI Insights

This case involves an appeal by Mr. Dhakshinamurthy Rajendran against the order of the Commissioner of Income Tax (Appeals), NFAC Delhi, for the assessment year 2017-18. The primary contention was that the CIT(A) had passed an ex-parte order without considering the merits of the grounds raised by the assessee. The Tribunal found the reasons for the delay in filing the appeal to be bona fide and condoned the delay of 177 days. The Tribunal emphasized the violation of natural justice in the ex-parte decision and directed the CIT(A) to re-evaluate the case after a proper hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 107384 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 22-10-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 27-08-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHINTHAPALLI MEHER CHAND
• Assessee Lawyers: JHARNA B. HARILAL
• Keywords: Condonation of delay; Set aside; Principle of natural justice
• Section: 250

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ \rा यपीठ, चे\u0012ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI \u0015ी एबी टी. वक\u001a, \rा ियक सद\u001d एवं \u0015ी अिमता भ शु$ा , लेखा सद\u001d क े सम& BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2263/Chny/2024 िनधा (रण वष(/Assessment Year: 2017-18 Mr. Dhakshinamurthy Rajendran, 8C, VBM Street, Dharnampet, Gudiyattam 632 602, Tamil Nadu. [PAN: AACPR1922N] Vs. The Income Tax Officer, Ward - 2, Tiruvannamalai. (अपीला थ\u001a/Appellant) (+,थ\u001a/Respondent) अपीला थ\u001a की ओर से/ Appellant by : Ms. Jharna B. Harilal, C.A. +,थ\u001a की ओर से /Respondent by : Mr. Chinthapalli Meher Chand, JCIT सुनवा ईकीता रीख/Date of Hearing : 22.10.2024 घोषणा कीता रीख /Date of Pronouncement : 06.12.2024 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC Delhi (hereinafter in short “CIT(A)\") dated 03.01.2024 for assessment year 2017-18 (hereinafter in short “AY\"). 2. At the outset, we note that this appeal was filed with a delay of 177 days. On perusal of the petition filed for condonation of delay in the form of an affidavit, submissions of the Ld. AR and Ld. DR, we find the reasons explained by the assessee are bonafide, which prevented him in filing the ITA No.2263/Chny/2024 (AY 2017-18 ) Mr. Dhakshinamurthy Rajendran :: 2 :: appeal in time. Thus, the delay of 177 days in filing the appeal is condoned and admits the appeal for adjudication. 3. At the outset, Ld.AR for the assessee pointed out that Ld.CIT(A) has passed ex-parte order without going into merits of grounds raised by the assessee and therefore, he prayed that one more opportunity before the first appellate authority may be granted. 4. Per contra, the ld. DR does not want to give one more innings to the assessee. 5. Having heard both the parties and after perusal of the impugned order of the Ld. CIT(A), we find that the impugned order passed by the Ld. CIT(A) is an exparte order without hearing the assessee and without going into the merits of the case. Hence, we do not countenance such an action of the Ld. CIT(A) being in violation of natural justice and therefore, we are inclined to set aside the impugned order of the Ld. CIT(A) and restore back to the Ld. CIT(A) this appeal with a direction to adjudicate the grounds of appeal in accordance with sub-section (6) of section 250 of the Income Tax Act, 1961 [herein after “Act”]. The Ld. AR has undertaken to file relevant documents to substantiate the grounds of appeal. Thus, the Ld. CIT(A) is ITA No.2263/Chny/2024 (AY 2017-18 ) Mr. Dhakshinamurthy Rajendran :: 3 :: directed to pass reasoned order on the grounds of appeal raised after hearing the assessee. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 06th December, 2024 at Chennai. Sd/- (अिमताभ शु ा) (AMITABH SHUKLA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक\u0012) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे\u0003ई/Chennai, \u0005दनांक/Dated: 06th December, 2024. Vm/- आदेश की +ितिलिप अ0ेिषत/Copy to: 1. अपीला थ\u001a/Appellant, 2.+,थ\u001a/ Respondent, 3. आयकर आयु1/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभा गीय +ितिनिध/DR & 5. गा ड( फा ईल/GF. "