NANDA KUMAR PARTHASARATHY,CHENNAI V. ITO, NCW-15(1), CHENNAI

ITA 1085/CHNY/2025

AI Insights

The case involves an appeal by the assessee, Nana Kumar Parthasarathy, against the order of the Learned Commissioner of Income Tax (CIT(A)) for the assessment year 2021-22. The appeal was initially dismissed by the CIT(A) due to a delay in filing, which the assessee attributed to the serious health issues of his Chartered Accountant. The Income Tax Officer had made a disallowance on account of foreign tax credit and non-credit of TDS payments. The Tribunal found merit in the assessee's reasons for the delay and decided to set aside the case for re-evaluation on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 652630 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2021-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: Y. SRIDHAR; F.C.A
• Keywords: Set aside; TDS

Judgement Text

" आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु क ुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य क े सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1085/Chny/2025 Assessment Years: 2021-22 Nana Kumar Parthasarathy, No.315, Ramaniyam Katima, No.148, Pillaiyar Koil Street, Thuraipakkam, Chennai-600 097. [PAN: CDJPP3991B] Income Tax Officer, Non-Corp Ward-15(1), Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri Y.Sridhar,F.C.A, प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 17.06.2025 घोषणा की तारीख /Date of Pronouncement : 19.06.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / APL / S / 250 / 2025-26 / 1075484537(1) dated 04.04.2025 of the Learned Commissioner of Income Tax [herein after “CIT(A), for the assessment year 2021-22. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. 2.0 At the outset the Ld. Counsel for the assesse informed that the Ld. First Appellate Authority has passed an ex-parte order thereby ITA No.1085/Chny/2025 Page - 2 - of 3 confirming the assessment order u/s 143(1) wherein the Ld.AO had made a disallowance on account of foreign tax credit of Rs.6,38,670/- as well as non-credit of few TDS payments, without condoning delay petition. It was submitted that the Ld. First Appellate Authority dismissed its appeal without condoning the delay in filing of appeal before him. It was pleaded that the non-compliance of the assesse was attributable to serious health issues of its Chartered accountant who was suffering from acute pulmonary infection causing the impugned delay of about 100 days. The Ld. Counsel for the assesse pleaded for setting aside the case to Ld.CIT(A) and personally assured that full compliance would now be made to the statutory notices of the Ld. CIT(A). 3.0 Per contra, the Ld.DR relied upon the order of lower authorities and submitted that the assessee is a willful defaulter. 4.0 We have heard rival submissions in the light of material available on records. It is an admitted fact from the records that the assessee has filed delayed appeal before the Ld.CIT(A). We find sufficient force in the pleadings of the assesse as to why it could not file its appeal in time before the Ld.CIT(A).The Ld. Counsel for the assesse has now given personal assurance of compliance. We are conscious that no litigant benefits by non-prosecution of its case. We have also noted that apart from merely harping on the issue of delayed filing by the assesse the Ld. CIT(A) has not touched upon merits of the case. ITA No.1085/Chny/2025 Page - 3 - of 3 5.0 We are therefore of the view that ends of justice would be met if the case is set aside to the file of the Ld. CIT(A) for readjudication after giving opportunities of being heard to the assesse and to pass a speaking order. We also direct the Ld. CIT(A) to condone the delay in filing of appeal before him and readjudicate in accordance with law. The assesse shall be bound to comply to all the notices and details called by the Ld. CIT(A). Any non-compliance from the assesse side shall be adversely viewed. Accordingly, all the grounds of appeal raised by the assessee are allowed for statistical purposes. 6.0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 19th , June-2025 at Chennai. Sd/- (मनु क ुमार धिरर) (MANU KUMAR GIRI) न्याधयक सदस्य / Judicial Member Sd/- (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 19th , June-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "