MURTHI K RANGANATHAN,KRISHNAGIRI V. ITO, WARD-1, KRISHNAGIRI

ITA 3201/CHNY/2024

AI Insights

The case involves an appeal by Shri Murthi K. Ranganathan against an ex-parte order from the Income Tax Officer, Ward-1 Krishnagiri, concerning the assessment year 2012-13. The assessee faced health issues and was not familiar with electronic communication, which led to delays and non-compliance with procedural requirements during the COVID-19 pandemic. The Tribunal found that these circumstances justified the condonation of delay in filing the appeal and warranted a re-assessment by the AO.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 469611 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTHAMI MANIVASAGAM
• Assessee Lawyers: GIRISH KUMAR
• Keywords: Condonation of delay
• Section: 250

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘बी’ Ûयायपीठ, चेÛन IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3201/CHNY/2024 िनधाᭅरण वषᭅ/Assessment Year: 2012-13 Shri Murthi K.Ranganathan, 109-D, Kannukannoor Valipatti Panchayat, Pochampalli Taluk, Rangampatti, Krishnagiri-635 306. PAN: AONPM-7495-L Vs. Income Tax Officer, Ward-1 Krishnagiri. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Mr. Girish Kumar, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms.Gauthami Manivasagam, JCIT सुनवाई कᳱ तारीख/Date of Hearing : 19.02.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 20.02.2025 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal at the instance of the assessee is directed against CIT(A) - NFAC order dated 23.11.2023, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2012-13. 2. There is a delay of 320 days in filing this appeal. The assessee has filed a petition for condonation of delay along with affidavit stating therein the reasons for belated filing of this appeal. The - 2 - ITA No.3201//CHNY/2024 reason stated for belated filing of this appeal is that assessee was suffering from severe health ailments i.e., L-5 Listhesis, disc bulge and Cervical Spondylosis, due to which the assessee was unable to follow the Chartered Accountant to present the appeal. The Ld. AR submitted that owing to health issues, lack of conversant with electronic proceedings and the period which pertains to fag end of Covid-19, there was delay in the filing this appeal. Therefore, the Ld.AR pleaded for condonation of delay. The medical certificates to effect that assessee was suffering from the above ailments are placed on record. 3. After perusing reasons stated in the affidavit and medical certificate issued by Doctor, we are of the view that there is genuine and sufficient reason shown for belated filing of this appeal and no latches could be attributed to the assessee. Therefore, we condone the delay in filing this appeal and proceed to dispose off the appeal on merits. 4. At the very outset, we notice that the appeal of the assessee has been dismissed ex-parte qua assessee. During assessment proceedings, the AO issued three hearing notices dated 29.09.2020, 10.03.2021 and 10.08.2021 requiring the assessee to furnish reply. Due to Coivid-19 pandemic period, the assessee could not comply - 3 - ITA No.3201//CHNY/2024 with the hearing notices issued by AO. However, the AO completed the assessment by passing ex-parte order dated 22.09.2021. During appellate proceedings, the assessee furnished Form-35 before the CIT(A), requesting an option in the column ‘not to send hearing notices through e-mail’. However, Office of the CIT(A) has issued hearing notices through e-mail. According to the Ld.AR, the assessee is not computer literate and lack of conversant with electronic communication. Consequently, appellate proceedings before the CIT(A) remained ex-parte, against which the assessee is in further appeal before us. 5. The Ld.AR for the assessee pleaded for one more opportunity in the interest of justice and equity, to the assessee to file necessary documents/evidences in support of the claim of the assessee by remitting the matter back to the files of AO. 6. The ld.DR supported the order of the CIT(A). 7. We have heard rival submissions and perused the materials on record. We find that the AO has passed an ex-parte order during the Covid-19 period for non-appearance of the assessee. During the appellate proceedings, the Office of the First Appellate Authority had issued seven notices only through registered mail, despite the assessee made a request option in Form-35 filed before him ‘not - 4 - ITA No.3201//CHNY/2024 to send communication through e-mail’. It is the claim of Ld.AR that the assessee is not computer literate and not well versed in electronic communication and thus, the assessee was unaware of hearing notices sent through e-mail and the CIT(A) passed ex-parte order without going into merits of the case. In the interest of justice and equity, we are of the view that assessee ought to be provided with one more opportunity to represent his case and accordingly, the issues raised in this appeal are restored to the files of the AO. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 20th February, 2025. Sd/- Sd/- (एस.आर. रघुनाथा) (S.R. RAGHUNATHA) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चेÛनई/Chennai, Ǒदनांक/Dated, the 20th February, 2025 DS - 5 - ITA No.3201//CHNY/2024 आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai / Salem 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. "