RADHA KRISHNAN ARUN PRAKASH,MADURAI V. ITO, NON-CORPORATE WARD 1(1), MADURAI, INCOME TAX OFFICE,

MA 116/CHNY/2025

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The case involves Radhakrishnan Arun Prakash, the appellant, who sought modification of a previous order concerning the payment of costs imposed for the readjudication of his tax assessment for the year 2018-19. The original order required the payment of Rs.5000 to the Tamil Nadu State Legal Services Authority as a condition for the matter to be set aside for de novo adjudication by the Assessing Officer. The appellant, through his counsel, requested an extension for the payment due to an inadvertent omission to notice the payment directive, which was not objected to by the Departmental Representative. The Tribunal, considering the circumstances and in the interest of justice, granted the extension.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780180 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 16-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Assessee Lawyers: T.VASUDEVAN
• Keywords: Set aside

Judgement Text

"आयकर अपीलीय अधिकरण, ‘‘ए’’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./MA No.116/Chny/2025, धििाारण वर्ा /Assessment Year: 2018-19 (ITA No.3048/Chny/2024) Radhakrishnan Arun Prakash, No.53A, Lakshmipuram 1st Street, Madurai, Tamil Nadu-625 009. [PAN: AHGPA2697G] Income Tax Officer, Non-Corporate Ward-1(1), Madurai (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Mr.T.Vasudevan, Advocate प्रत्यर्थी की ओर से /Revenue by : Ms.R.Anitha, Addl.CIT सुिवाई की तारीख/Date of Hearing : 18.07.2025 घोर्णा की तारीख /Date of Pronouncement : 06.10.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This MA has been filed by the assessee requesting for modification of the order in ITA no.3048/Chny/2024 for AY-2018-19 dated 23.04.2025. Through the impugned order, assessee’s appeal was allowed for statistical purposes. The reference to the word “Act” in this order Printed from counselvise.com MA No.116/Chny/2025 Page - 2 - of 3 hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. 2.0 The Ld. Counsel for the assessee submitted that the decision to set aside the matter to the Ld.AO for readjudication de novo was subjected to payment of cost of Rs.5000/- to be paid within 30 days of the receipt of the order to the Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras. The Ld.Counsel has pleaded that by an inadvertent omission, the impugned direction qua payment of costs was omitted to be timely noticed by the appellant assessee. It was earnestly pleaded that the assessee fully intends to pay the said costs. It was accordingly requested that the said timeline may be extended for due compliance. The Ld.DR did not object to the request of the assessee. 3.0 We have considered the request of the assessee in the light of arguments tendered. We are of the considered view that in the interest of justice, the request of the assessee can be accepted. Accordingly, we modify the timelines given in the impugned order in ITA no.3048/Chny/2024 for AY-2018-19 dated 23.04.2025 and direct the assessee to pay the said cost of Rs.5000/-(Five thousand only) within 15 days of the service of this order to the Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras. It is ordered that this is the last and final Printed from counselvise.com MA No.116/Chny/2025 Page - 3 - of 3 extension of the matter and no further request shall be entertained on this issue. 4.0 In the result, the MA of the assessee is allowed. Order pronounced on 6th , October - 2025. Sd/- Sd/- (एबी टी. वर्की) (ABY T VARKEY) न्याधयक सदस्य / Judicial Member (अमिताभ शुक्ला) (Amitabh shukla) लेखा सदस्य /Accountant Member चेन्नई/Chennai, ददनाांक/Dated: 6th , October - 2025. KB/- आदेश की प्रतिललपप अग्रेपिि/Copy to: 1. अपीलार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Palakkad 4. विभागीय प्रविविवि/DR 5. गार्ड फाईल/GF Printed from counselvise.com "