RAJNAICKER SUBBALAKSHMI,SANKARANKOVIL V. ITO, WARD-4, TIRUNELVELI

MA 67/CHNY/2025

AI Insights

The case involves Rajnaicker Subbalakshmi, a senior citizen and resident of a remote village, who sought modification of an earlier Tribunal order requiring her to remit a cost of Rs. 5,000 to the Tamil Nadu State Legal Services Authority. This cost was imposed as part of the Tribunal's decision to remit her case back to the Assessing Officer for fresh adjudication. The assessee received the order late and faced difficulties in remitting the cost on time, leading to the filing of a Miscellaneous Application for an extension of the payment deadline.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712413 (ITAT-CHENNAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Appellate Tribunal Rule 3(2)(a)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Assessee Lawyers: B. GOUTHAMAN
• Keywords: Reasonable cause

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0019ी मनु क ुमा र िग र, \u0011ा ियक सद! एवं \u0019ी जगदीश, लेखा सद! क े सम( BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER M.A No.67/Chny/2025 (Arising out of ITA No.145/Chny/2025) िनधा )रण वष) /Assessment Year: 2017-18 Rajnaicker Subbalakshmi, 3-23, West Street, Sevalkulam Post, Sankarankovil – 627 754. [PAN: BQFPS 9733N] Vs. The Income Tax Officer, Ward-4, Tirunelveli. (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथ, की ओर से/ Appellant by : Shri B. Gouthaman, FCA ./थ, की ओर से /Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाई की तारीख/Date of Hearing : 27.06.2025 घोषणा की तारीख /Date of Pronouncement : 30.07.2025 आदेश / O R D E R PER JAGADISH, A.M : By way of this Miscellaneous Application (MA), the assessee seeks modification of the order passed in ITA No.145/Chny/2025 dated 26.03.2025, by extending the due date for remittance of cost to the Tamil Nadu State Legal Services Authority. Printed from counselvise.com M.A No.67/Chny/2025 Rajnaicker Subbalakshmi :- 2 -: 2. The Ld. Authorized Representative (A.R) of the assessee has submitted that Hon’ble ITAT vide its order, supra, while remitting the matter back to the file of A.O for fresh adjudication imposed cost of Rs.5,000/- to the paid at Hon’ble Tamil Nadu Legal Services Authority at Hon’ble High Court of Madras. The Ld. A.R. further submitted that the assessee is a senior citizen aged about 78 years and residing in a remote village, received the order by post only on 07.04.2025. Despite efforts to remit the cost on 06.05.2025, the Authority declined to accept the payment as the prescribed time had lapsed. The delay was due to genuine hardship and not deliberate. Accordingly, the assessee has filed this Miscellaneous Application seeking an extension of time for payment. 3. We have heard the rival submissions, and perused the materials available on record. It is noted that the Tribunal, vide its earlier order, had directed the assessee to remit the cost of Rs.5,000/- to the Hon’ble Tamil Nadu Legal Services Authority, while remitting the matter back to the file of A.O. However, the cost was not remitted within the prescribed period as per the Income Tax Appellate Tribunal Rule 3(2)(a), the Tribunal in its discretion, may direct the manner of such remittance. Considering the submissions of Ld. AR and the Printed from counselvise.com M.A No.67/Chny/2025 Rajnaicker Subbalakshmi :- 3 -: circumstances of the case, we are satisfied that there existed a reasonable cause for the delay in payment. Therefore, we deem it fit to modify our earlier order and extended the due date for remittance of the cost by one month from the date of this order. In view of the above, the M.A filed by the assessee is allowed. 4. In the result, the M.A filed by the assessee is allowed. Order pronounced on 30th day of July, 2025 at Chennai. Sd/- Sd/- (मनु क ुमार िग र) (Manu Kumar Giri) \u0001याियक \u0001याियक \u0001याियक \u0001याियक सद\bय सद\bय सद\bय सद\bय / Judicial Member (जगदीश) (Jagadish) लेखा सद! /Accountant Member चे\u0010नई/Chennai, \u0013दनांक/Dated: 30th July, 2025. EDN/- आदेश क\u0016 \bितिल\u0019प अ\u001aे\u0019षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Madurai 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF Printed from counselvise.com "