RAMASAMY JAGADISHKUMAR,COIMBATORE V. .ACIT, CENTRAL CIRCLE-1, COIMBATORE

ITA 2734/CHNY/2024

AI Insights

The case involves multiple appeals filed by Ramasamy Jagadishkumar against the orders of the Ld. CIT(A) concerning various assessment years from 2007-08 to 2013-14. The appeals contested the quantum addition and penalties imposed under sections 144 r.w.s. 147 and 271(1)(c) of the Income Tax Act. The primary contention was the dismissal of the assessee's earlier appeals due to non-appearance, attributed to serious health complications and the Covid-19 pandemic. The tribunal, considering the circumstances, decided to set aside the orders and remand the case for fresh adjudication, emphasizing the need for a fair hearing and adherence to procedural justice.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 298672 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V. ASWATHY
• Assessee Lawyers: S. SRIDHAR
• Keywords: Set aside; Opportunity of being heard
• Section: 250

Judgement Text

"आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज जॉजज क े, उपाध्यक्ष एवं श्री अमिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2734/Chny/2024, निर्धारण वर्ा /Assessment Year-2007-8 आयकर अपील सं./ITA No.2735/Chny/2024, निर्धारण वर्ा /Assessment Year-2009-10 आयकर अपील सं./ITA No.2736/Chny/2024, निर्धारण वर्ा /Assessment Year-2010-11 आयकर अपील सं./ITA No.2737/Chny/2024, निर्धारण वर्ा /Assessment Year-2011-12 आयकर अपील सं./ITA No.2738/Chny/2024, निर्धारण वर्ा /Assessment Year-2012-13 आयकर अपील सं./ITA No.2739/Chny/2024, निर्धारण वर्ा /Assessment Year-2013-14 Ramasamy Jagadishkumar, Old No.5, New No.41, Post Office Road, Krishnasamy Nagar, Coimbatore-641045 [PAN: ACAPJ0483C] Vs. Asst. Commissioner of Income Tax, Central Circle-1, Coimbatore (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलधर्थी की ओर से/ Assessee by : Shri S.Sridhar, Advocate प्रत्यर्थी की ओर से /Revenue by : Ms.V.Aswathy, JCIT सुिवधई की तधरीख/Date of Hearing : 17.12.2024 घोर्णध की तधरीख /Date of Pronouncement : 20.12.2024 ITA Nos. 2734 to 2739/Chny/2024 :- 2 -: आदेश / O R D E R PER BENCH : The present appeals are filed as per following details : Sr. No Appeal Numbers Assess- ment Years Order under section DIN & OTHER DETAILS Appellant Respondent 1 ITA-2734 / Chny / 2024 2007-08 271(1)(c ) DIN: ITBA / APL / M / 250 / 2023-24 / 1055464745(1) dated 28.08.2023 Ramasamy Jagadishkumar, Old No.5, New No.41, Post Office Road, Krishnasamy Nagar, Coimbatore- 641045 [PAN: ACAPJ0483C] ACIT Central Circle-1, Coim- batore. 2 ITA-2735 / Chny / 2024 2009-10 144 r.w.s. 147 DIN: ITBA / APL / M / 250 / 2023-24 / 1055465025(1) dated 28.08.2023 3 ITA-2736 / Chny / 2024 2010-11 271(1)(c ) DIN: ITBA / APL / M / 250 / 2023-24 / 1055465288(1) dated 28.08.2023 4. ITA-2737 / Chny / 2024 2011-12 271(1)(c ) DIN: ITBA / APL / M / 250 / 2023-24 / 1055465671(1) dated 28.08.2023 5 ITA-2738 / Chny / 2024 2012-13 144 r.w.s. 147 DIN: ITBA / APL / M / 250 / 2023-24 / 1055465944(1) dated 30.08.2023 6 ITA-2739 / Chny / 2024 2013-14 144 r.w.s. 147 DIN: ITBA / APL / M / 250 / 2023-24 / 1055466185(1) dated 28.08.2023 2.0 All the above appeals have been filed contesting the order of Ld.CIT(A) whereby appeals of the assessee challenging quantum addition u/s 144 r.w.s. 147 and / or penalty u/s 271(1)(c ) was dismissed. 3.0 It has been noted that there is a delay of 364 days in the case, in filing of this appeal before the tribunal. In its affidavit the assesse has pleaded that the delay is attributable to serious health complications of the assessee as well as Covid-19 period. All these factors contributed to the delay which was neither willful nor wanton. The assesse submitted that there will not be case of any non-compliance now. We have considered the justification put forth by the assesse and we are satisfied with their ITA Nos. 2734 to 2739/Chny/2024 :- 3 -: adequacy. We are also conscious of the fact that no litigant gains by intentionally delaying its own matters. The Ld. DR did not pose any serious objections to the delay. Accordingly, we hereby condone the delay and proceed to adjudicate this appeal. 4.0 All the appeals, as per details, enumerated herein above contesting the ex-parte orders passed by the Ld.CIT(A) confirming the quantum addition / imposition of penalty have common ground and facts and therefore adjudicated by this common order. 5.0 At the outset the Ld. Counsel for the assesse informed that the Ld. First Appellate Authority has passed its ex-parte orders dated 31.01.2017 thereby confirming the assessment order for AY-2009-10, 2012-13 and 2013-14 u/s 147 r.w.s. 144 all dated 28.12.2016 and penalty orders for AY- 2007-08 dated 14.09.2015, 2010-11 dated 07.09.2015 and 2011-12 dated 31.08.2015 respectively. The Ld. Counsel for the assessee submitted that its appeals were dismissed on account of non-appearance. It was pleaded that the assesse could not make compliance to the notices of the Ld. CIT(A) on account of adverse health issues. The Ld. CIT(A) therefore has chosen to dismiss the impugned appeals on the premise on non-appearance. The Ld. Counsel for the assesse pleaded that the assesse was having sufficient cause for non-compliance to statutory notices and has thus been denied reasonable opportunity of being heard. It was accordingly prayed that ITA Nos. 2734 to 2739/Chny/2024 :- 4 -: matter may be considered for restoration to Ld. CIT(A) for fresh adjudication. The Ld. Counsel for the assesse assured that full compliance would made now. The Ld. DR opposed the proposal and relied upon the order of authorities below. 6.0 We have heard the rival submissions in the light of material available on records. It is trite law that no litigant benefits by non- prosecution of its case. We find sufficient force in the pleadings of the as to why it could not prosecute its case. We are therefore of the view that ends of justice would be met if the case is set aside to the file of the Ld. CIT(A) for readjudication after giving opportunities of being heard to the assesse and to pass a speaking order. He will be at liberty to call for any remand report from the Ld. AO if warranted by the facts of the case. The assesse shall be bound to comply to all the notices and details called by the Ld. CIT(A). Any non-compliance from the assesse side shall be adversely viewed. Accordingly, we set aside the order of the Ld. First Appellate Authority and direct him to readjudicate the matter de novo. Accordingly, the grounds of appeal raised by the assesse are allowed for statistical purposes. ITA Nos. 2734 to 2739/Chny/2024 :- 5 -: 7.0 In the result, the appeals of the assessee are decided as under:- ITA Nos Assessment Year Result ITA-2734 / Chny / 2024 2007-08 Allowed for Statistical Purposes. ITA-2735 / Chny / 2024 2009-10 Allowed for Statistical Purposes. ITA-2736 / Chny / 2024 2010-11 Allowed for Statistical Purposes. ITA-2737 / Chny / 2024 2011-12 Allowed for Statistical Purposes. ITA-2738 / Chny / 2024 2012-13 Allowed for Statistical Purposes. ITA-2739 / Chny / 2024 2013-14 Allowed for Statistical Purposes. Order pronounced on 20th , December-2024 at Chennai. (जॉजज जॉजज क े) (GEORGE GEORGE K) उपधध्यक्ष / Vice President (श्री अनितधभ शुक्लध) (AMITABH SHUKLA) लेखध सदस्य /Accountant Member चेन्नई/Chennai, नदिधंक/Dated: 20th , December-2024. KB/- आदेश की प्रनतनलनप अग्रेनर्त/Copy to: 1. अपीलधर्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Coimbatore 4. नवभधगीय प्रनतनिनर्/DR 5. गधर्ा फधईल/GF "