MR.KARTHIKEYAN BALASUBRAMANIYAN,TIRUVANNAMALAI V. ITO, WARD-2, TIRUVANNAMALAI

ITA 1925/CHNY/2024

AI Insights

This case involves an appeal by Mr. Karthikeyan Balasubramaniyan against the order of the Learned Commissioner of Income Tax (Appeal), Addl./JCIT(A), Pune-1, which dismissed his appeal on the grounds of delay without considering the merits. The delay was attributed to a medical emergency involving the assessee's nephew, which prevented timely submission of documents to the Chartered Accountant. The ITAT found sufficient cause for the delay upon reviewing the affidavit and supporting documents provided by the assessee, leading to the decision to condone the delay and remand the case back to the CIT(A) for a decision on the merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 107128 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 24-09-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 16-07-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOWTHAMI MANIVASAGAM
• Assessee Lawyers: SHRENIK CHORDIA
• Keywords: Set aside
• Section: 250

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0001यायपीठ, चे\tई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0001ी एबी टी. वक , \u000bाियक सद\u0011 एवं एवं एवं एवं \u0001ी अिमताभ शु\u0018ा, लेखा सद\t क े सम\u001b BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1925/Chny/2024 िनधा\u000eरण वष\u000e/Assessment Year: 2017-18 Mr. Karthikeyan Balasubramaniyan, No.1101, Sri Saravana Traders, Millers Road, Arni, Tiruvannamalai-632 301. v. The ITO, Ward-2, Tiruvannamalai. [PAN: AXGPB 1845 H] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr.Shrenik Chordia, CA \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Ms. Gowthami Manivasagam, JCIT सुनवाईक\u001aतारीख/Date of Hearing : 24.09.2024 घोषणाक\u001aतारीख /Date of Pronouncement : 18.11.2024 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal), Addl./JCIT(A), Pune-1, (hereinafter in short \"the Ld.CIT(A)”), dated 15.02.2024 for the Assessment Year (hereinafter in short \"AY”) 2017-18. 2. At the outset, the Ld.AR of the assessee submitted that the Ld.CIT(A) has dismissed the appeal not on merits but on the specious plea that the delay of ‘51’ days couldn’t be explained by the assessee and ITA No.1925/Chny/2024 (AY 2017-18) Mr. Karthikeyan Balasubramaniyan :: 2 :: even though, the assessee had given the reason that his brother’s son was admitted in hospital due to high fever and other complicities, which prevented the assessee from handing over the documents to the Chartered Accountant for filing the appeal before the due date. However, the Ld.CIT(A) brushed it aside on the ground that the assessee didn’t file any affidavit along with application for condonation of delay, and held that the delay caused was unjustified and therefore, he declined to condone the delay and dismissed the appeal in limine. Before us, the assessee has filed affidavit narrating the events which led to delay in filing of appeal before the Ld.CIT(A), wherein the assessee has pleaded that due to medical emergency he had to attend his brother’s son who was admitted in a critical state in the hospital. Having gone through the contents of the affidavit and other relevant documents to support it, we are satisfied that there was sufficient cause for not filing the appeal in due date before the Ld.CIT(A). Therefore, the delay of fifty one days caused in filing of the appeal before the Ld.CIT(A) stands condoned. 3. It was brought to our notice that Ld.CIT(A) has not decided the grounds of appeal raised by the assessee on merits, which is in violation of sub-section (6) of section 250 of the Income Tax Act, 1961. Therefore, we are inclined to set aside the impugned order and restore the appeal back to his file with a direction to decide the grounds of appeal raised by the assessee on merits after hearing the assessee as per section 250(6) ITA No.1925/Chny/2024 (AY 2017-18) Mr. Karthikeyan Balasubramaniyan :: 3 :: of the Act. The assessee is directed to file written submissions/relevant documents to substantiate his grounds of appeal before the Ld.CIT(A) and the Ld.CIT(A) to pass orders in accordance to law after hearing the assessee. 4. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 18th day of November, 2024, in Chennai. Sd/- (अिमताभ शु\u0018ा) (AMITABH SHUKLA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे\tई/Chennai, !दनांक/Dated: 18th November, 2024. TLN, Sr.PS आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ\r/Appellant 2. \u000e\u000fथ\r/Respondent 3. आयकरआयु\u0015/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u000eितिनिध/DR 5. गाड\u001eफाईल/GF "