RAJENDRAN,COIMBATORE V. ITO, NCW-3(1), COIMBATORE

MA 159/CHNY/2025

AI Insights

The case involves Shri Rajendran, the appellant, who filed a Miscellaneous Application seeking an extension of time to deposit costs for the Assessment Year 2017-18. The original deadline for payment was set by the Tribunal but was not met by the assessee. The Tribunal, considering the circumstances and the principles of natural justice, decided to extend the deadline by an additional 30 days. The application was heard and decided by the 'C' Bench of the Income Tax Appellate Tribunal in Chennai, comprising Judicial Member Shri Manu Kumar Giri and Accountant Member Shri S.R. Raghunatha.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786496 (ITAT-CHENNAI)
• Duration Of Justice: 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 24-10-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AROON PRASAD
• Assessee Lawyers: GIRISH KUMAR.S; WAY OF THIS MISCELLANEOUS APPLICATION SOUGHT
• Keywords: Principle of natural justice

Judgement Text

"आयकर अपीलीय अिधकरण, ’सी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0001ी मनु क ुमार िग र, ाियक सद\u0011 एवं एवं एवं एवं \u0001ी एस. आर. रघुनाथा, लेखा सद क े सम\u0019 BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER Miscellaneous Application No.159/Chny/2025 (in ITA No.549/Chny/2025) िनधा\u000eरणवष\u000e/Assessment Year: 2017-18 Shri Rajendran, 51, Sri Vasantham, Srinivasaraghavan Street, R.S.Puram, Coimbatore-641 002. v. The ITO, Non-Corporate Ward-3(1), Coimbatore. [PAN: AEFPR 2842 Q] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr.Girish Kumar. S, Advocate \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Mr.Aroon Prasad, Addl.CIT सुनवाईक\u001aतारीख/Date of Hearing : 14.11.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 18.11.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM: The assessee by way of this Miscellaneous Application sought for extension of time for deposit costs for another ‘30’ days for AY 2017-18. 2. The ld.AR for the assessee submitted that the assessee has not paid the cost to the concerned authority within the time granted by this Tribunal and hence, the ld.AR prayed for giving extension of time for making the payment of cost. Printed from counselvise.com MA No.159/Chny/2025 (AY 2017-18) Rajendran :: 2 :: 3. We have heard the case and noted that the Tribunal had granted time to pay the cost to the State Legal Aid Authority, Hon’ble High court of Madras within ‘30’ days from the date of receipt of the order. Since, the assessee could not comply with the time line provided to make the payment, in the interest of natural justice, we are inclined to extend the time by another ‘30’ days to make the payment to the concerned authority. Accordingly, the Miscellaneous Application filed by the assessee is allowed. 4. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced on the 18th day of November, 2025, in Chennai. Sd/- (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (मनु क ुमार िग र) (MANU KUMAR GIRI) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 18th November, 2025. TLN आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ /Appellant 2. \u000e\u000fथ /Respondent 3. आयकरआयु\u0015/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u000eितिनिध/DR 5. गाड फाईल/GF Printed from counselvise.com "