NOOH MHAMED AMMEER FIZEL,CHENNAI V. ITO, INTERNATIONAL TAXATION, WARD-1(1), CHENNAI

ITA 3227/CHNY/2024

AI Insights

The case involves an appeal by Nooh Mohamed Ammeer Fizel against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which had dismissed his earlier appeal due to a delay of 145 days in filing. The original assessment was made by the Income Tax Officer, International Taxation, Ward 1(1), Chennai, for the assessment year 2015-16 under section 271(1)(c) of the Income Tax Act, 1961. The assessee, unfamiliar with tax procedures, initially filed a rectification petition under section 154 instead of appealing, which led to the delay. The Tribunal found merit in the assessee's request to condone the delay and remand the case back to the CIT(A) for a fresh decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 472396 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M. ASWATHY
• Assessee Lawyers: V. PADMANABHAN

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 No.3227/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2015-2016) Nooh Mohamed Ammeer Fizel, 25/9, M. C. Nichols Road, Nungambakkam, Chennai 600 034. [PAN: AFUPA 6104J] Vs. The Income Tax Officer, International Taxation, Ward 1(1) Chennai. (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : Shri. V. Padmanabhan, C.A. Ĥ×यथȸ कȧ ओर से /Respondent by : Ms. M. Aswathy, JCIT. सुनवाई कȧ तारȣख/Date of Hearing : 24.02.2025 घोषणा कȧ तारȣख /Date of Pronouncement : 24 .02.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member) This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in order No.ITBA/NFAC/S/250/2024-25/1069792966 (1) dated 19.10.2024. The assessment was framed by the Income Tax Officer, International Taxation, Ward 1(1), Chennai for the assessment year 2015-16 u/s.271 (1) ( c) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 17.03.2023. 2 ITA No.3227/Chny/2024 2. Brief facts of the case are that the appeal was instituted on 08.09.2023 against the assessment order dated 17.03.2023 passed under section 271 (1) ( c) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') by the Assessing Officer (in short 'the AO') for the Assessment Year 2015-16. The assessee further challenged the order of assessment u/s 271 (1) ( c) of the Act before the ld.CIT(A) who dismissed the appeal of the assessee in limine on the ground of delay of 145 days in filing appeal. Aggrieved, assessee is in appeal before us. 3. The ld. Counsel for assessee submitted before us that assessee was unaware of income tax procedures and assessee instead of filing appeal before the ld. CIT(A) filed rectification petition u/s.154 of the Act. Hence there was delay in filing the appeal before the ld. CIT(A) and requested to condone the delay and remit the file 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 appeal before the ld. CIT(A) and direct the ld. CIT(A) the adjudicate the appeal on merits. The assessee is directed to substantiate its case 3 ITA No.3227/Chny/2024 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 appeal on merits as per law. The appeal of the assessee is allowed for statistical purpose. 6. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 24th 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 : 24-02-2025 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 "