NITU G MANDOWARA,COIMBATORE V. DCIT, NCC-4, COIMBATORE

ITA 1126/CHNY/2025

AI Insights

The case involves an appeal by Nitu G Mandowara against the order of the Commissioner of Income Tax (Appeals), which had dismissed her earlier appeal due to a significant delay in filing. The delay was attributed to the assessee's ill health and mental illness, supported by an affidavit and a copy of an FIR. The Tribunal found the reasons for the delay sufficient and restored the case to the CIT(A) for a merit-based hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706064 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2021-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BIPIN C.N
• Assessee Lawyers: GIRISH KUMAR
• Keywords: Set aside; Principle of natural justice
• Section: 144; 37(1)

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.1126/Chny/2025 Assessment Years: 2021-22 Nitu G Mandowara, No.3C, 2nd Floor, Jain Manor Apartment, Periyaswamy Road East, R.S.Puram, Coimbatore, Tamil Nadu-641 002. [PAN: DQKPM1862H] Deputy Commissioner of Income Tax, Non-Corporate Circle-4, Coimbatore. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.Girish Kumar, Advocate प्रत्यर्थी की ओर से /Revenue by : Mr.Bipin C.N, CIT सुनवाई की तारीख/Date of Hearing : 18.06.2025 घोषणा की तारीख /Date of Pronouncement : 30.06.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM: This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals) (NFAC) Delhi [CIT(A)] dated 10.12.2024 for Assessment Year 2021-22. 2. The registry has noted delay of 53 days in filing the appeal. Considering the period of delay and reasons stated (ill health & mental illness) in the condonation petition which is supported by an affidavit of ITA No.1126 /Chny/2025 Page - 2 - of 3 the assessee, we condone the delay and admit the appeal for adjudication. The ld. counsel also shown the copy of FIR filed in connection to the illness and mental stress. 3. Brief facts of the case are that the assessee instituted appeal before the ld.CIT(A) against the income assessed u/s 144 of the Act wherein AO disallowed the claim of expenditure u/s 37(1) of the Act. However, the ld. CIT(A) dismissed the appeal on the ground of rejection of petition for condonation of delay. There was 374 days delay in filing the appeal. Aggrieved, assessee is in appeal before us. 4. Before the ld. Counsel for assessee submitted that the ld. CIT(A) has not properly considered the reasons given in the Form 35. The ld.DR relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal. 5. Though we some extent concur with the submissions of Ld.DR Mr. Bipin C.N. , CIT however, keeping in mind the reasons given, we are of the view that the delay in filing appeal before the ld.CIT(A) is sufficient cause. Hence, we direct the ld.CIT(A) to condone the delay in filing appeal and hear the appeal on merits. Needless to say, that the ld.CIT(A) will follow the principle of natural justice and grant opportunity of hearing to the assessee. Accordingly, the impugned ITA No.1126 /Chny/2025 Page - 3 - of 3 order is set aside and the appeal is restored back to the file of Ld. CIT(A) for hearing on merits. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appeal proceedings on merits as per law. 6. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 30th day of June, 2025 at Chennai. Sd/- Sd/- (अमिताभ शुक्ला) ( िनु क ुिार गिरर) ( Amitabh Shukla ) ( Manu Kumar Giri) लेखा सदस्य / Accountant Member न्याययक सदस्य/ Judicial Member चेन्नई/Chennai, धदनांक/Dated: 30th , 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 "