NANJAPPA GOUNDER KANDASAMY,TIRUCHENGODE V. ITO, WARD-1, TIRUCHENGODE

ITA 3286/CHNY/2024

AI Insights

The case involves two appeals by the assessee, Nanjappa Gounder Kandasamy, against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appeals were initially dismissed due to delays in filing, which were attributed to the assessee's health issues and lack of awareness of income tax procedures. The Tribunal, considering the circumstances presented by the assessee's counsel, decided to condone the delays and remand the case back to the CIT(A) for a decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 39288 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V. ASWATHY
• Assessee Lawyers: T.S. LAKSHMI VENKATRAMAN
• Section: 207

Judgement Text

" आयकर अपीलीय अिधकरण ‘सी’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय ŵी मनोज क ुमार अŤवाल ,लेखा सद˟ एवं माननीय ŵी मनु क ुमार िगįर, Ɋाियक सद˟ क े समƗ। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA Nos.3285 & 3286/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2012-2013) Nanjappa Gounder Kandasamy, No.2/70, Ayyagoundampalayam, Andipalayam Post, Tiruchengode TK. 637 214. [PAN: ARSPK 5934E] Vs. The Income Tax Officer, Ward 1, Tiruchengode (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : Shri. T.S. Lakshmi Venkatraman, FCA (By virtual) Ĥ×यथȸ कȧ ओर से /Respondent by : Ms. V. Aswathy, JCIT. सुनवाई कȧ तारȣख/Date of Hearing : 25.02.2025 घोषणा कȧ तारȣख /Date of Pronouncement : 26.02.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member) These two appeals by the assessee are arising out of different orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in order Nos.ITBA/NFAC/S/250/2024-25/1069691928 (1) and ITBA/NFAC/S/250/2024-25/1069692115 (1) respectively both dated 15.10.2024. The assessment were framed by the Additional /Joint/Deputy /Assistant Commissioner of Income Tax, National Faceless Assessment Centre, Delhi for the 2 ITA No. 3285/Chny/2024 assessment year 2017-18 u/s.147 r.w.s.144B and 271 (1) ( c) of the Income Tax Act, 1961 (hereinafter ‘the Act’), vide orders dated 16.09.2021 and 04.01.2022 respectively . 2. Brief facts of the case are that the appeals were instituted on 22.12.2022 against the assessment orders dated 16.09.2021 and 04.01.2022 passed u/s.147 r.w.s.144B and 271 (1) (c) of the Act by the Assessing Officer (in short 'the AO') for the Assessment Year 2017-18. The assessee further challenged the orders of assessment passed u/s.147 r.w.s.144B of the Act and u/s.271 (1) (c) of the Act before the ld.CIT(A) who dismissed the appeals of the assessee in limine on the ground of delay of 207 days and 316 days in filing appeals. Aggrieved, assessee are in appeal before us. 3. The ld. Counsel for assessee submitted before us that assessee was not keeping good health and she was on medication and further, she is an illiterate and she was not aware of income tax procedures. Hence, the ld. Counsel requested to condone the delays and remit the appeals back to the ld. CIT(A) for fresh adjudication. 4. Per contra, the ld. Departmental Representative stated that no lenient view is to be taken in this case and prayed for confirming the orders of the lower authorities. 5. We heard the rival contentions and perused the material available on record. We are of the considered view that to meet the ends of justice, we condone the delay in filing the appeals before the ld. CIT(A) and direct the ld. CIT(A) to 3 ITA No. 3285/Chny/2024 adjudicate the appeals on merits. The assessee is directed to substantiate its case with all evidence, confirmations and documents, if any, forthwith without any fail, failing which ld.CIT(A) shall be at liberty to proceed with the disposal of appeals on merits as per law. The appeals of the assessee is allowed for statistical purpose. 6. In the result, appeals filed by the assessee are allowed for statistical purpose. Order pronounced in the open court on 26th day of February, 2025. Sd/- Sd/- (मनोज क ुमार अŤवाल) (मनु क ुमार िगįर) (MANOJ KUMAR AGGARWAL) लेखा सद˟ / ACCOUNTANT MEMBER (MANU KUMAR GIRI) Ɋाियक सद˟ / JUDICIAL MEMBER चेɄई Chennai: िदनांक Dated :26-02-2025 KV आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT, Chennai/Coimbatore/Madurai/Salem. 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF "