RAJENDRAN VADUGAPATTI CHENDHIL,ERODE V. ITO, WARD-1(1), ERODE

ITA 3288/CHNY/2024

AI Insights

This case involves an appeal by the assessee, Rajendran Vadugapatti Chendhil, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which had dismissed the assessee's appeal on the grounds of delay. The original assessment was made by the Income Tax Officer, Ward 1(1), Erode for the assessment year 2012-13 under sections 143(3) read with section 147 of the Income Tax Act, 1961. The assessee contended that the delay in filing the appeal was due to the extended limitation period granted by the Supreme Court in light of the COVID-19 pandemic. The Departmental Representative opposed any leniency, but the Tribunal found merit in the assessee's arguments and decided to remand the case back to the CIT(A) for a fresh evaluation on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 29369 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2025
• 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: SENTHIL KUMAR
• Keywords: Set aside; Period of limitation; Time period of passing order
• Section: 143(3)

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.3288/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2012-2013) Rajendran Vadugapatti Chendhil, 4/324, Ram Nagar PO, Vallipuratham, Palayam, Vallipurathanpalayam PO Erode 638 112. [PAN: AIEPC 7880N] Vs. The Income Tax Officer, Ward 1(1) Erode (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : Mr. Senthil Kumar, Advocate (Virtual) (Erode) 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 : 25.03.2025 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/250/2024-25/1071014986(1) dated 09.12.2024. The assessment was framed by the Income Tax Officer, Ward 1(1), Erode for the assessment year 2012-13 u/s.143(3) r.w.s 147 of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 26.12.2019. 2 ITA No.3288/Chny/2024 2. Brief facts of the case are that the appeal was instituted on 09.05.2020 against the assessment order dated 26.12.2019 passed u/s.143(3) r.w.s 147 of the Act by the Assessing Officer (in short 'the AO') for the Assessment Year 2012- 13. The assessee further challenged the order of assessment passed 143(3) r.w.s 147 of the Act before the ld.CIT(A) who dismissed the appeal of the assessee in limine on the ground of delay of 96 days. Aggrieved, assessee is in appeal before us. 3. The ld. Counsel submitted before us that the appeal was filed on 09.05.2020. The ld.counsel further contended during the course of hearing that the Hon’ble Supreme Court vide order in SMW(C) No.3 of 2020 dated 23.03.2020 extended the limitation for filing the appeals and subsequently in M.A. No.665 of 2021 had restored the order dated 23.03.2020, in continuation of order dated 23.09.2021. The relevant portions of the order dated 10.01.2022 are extracted herewith. ‘’I. The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasijudicial proceedings. II. Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect from 01.03.2022. III. In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply’. The ld.counsel stated that upto 01.03.2022, the limitation was extended by Hon’ble Supreme Court and hence, there is no question of limitation.Hence, the ld. Counsel 3 ITA No.3288/Chny/2024 requested to condone the delay and remit the appeal 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. Considering the substantive period of Covid-19 pandemic and reasons given by the assessee we condone the delay in filing appeal before the ld.CIT(A). Since, the ld. CIT(A) has not adjudicated the appeal on merits, accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for denovo hearing of appeal on merits. The Ld.CIT(A) shall proceed for fresh appeal hearing after affording proper opportunity of hearing to the assessee. 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 appeal 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 25th day of March, 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 : 25-03-2025 KV आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT, Coimbatore 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF "