RAMASAMY RAMESH,ERODE V. ITO, WARD 1(1), ERODE

MA 35/CHNY/2025

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The case revolves around a Miscellaneous Application filed by Shri Ramasamy Ramesh, the assessee, seeking an extension for the payment of costs imposed by the Income Tax Appellate Tribunal in a previous ruling. The Tribunal had remitted a matter back to the Assessing Officer and imposed a cost of Rs. 25,000 to be paid to the Tamil Nadu Legal Services Authority. The assessee could not make the payment within the stipulated time due to the order being returned undelivered. The Tribunal considered the circumstances and the submissions of the assessee's representative, granting an extension for the payment deadline.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312631 (ITAT-CHENNAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Appellate Tribunal Rule, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M.P. GURUPRASAD
• Assessee Lawyers: V. SRINITHI
• Keywords: Reasonable cause

Judgement Text

" आयकर अपीलीय अिधकरण, ‘सी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0019ी जॉज जॉज क े, उपा एवं \u0019ी जगदीश, लेखा सद' क े सम BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER M.A No.35/Chny/2025 (Arising out of ITA No.2018/Chny/2024) िनधा रण वष /Assessment Year: 2017-18 Shri Ramasamy Ramesh, New No.24, Old No.32, Chinnasengodampalayam, Veerappanchatram, Erode – 638 009. Vs. The Income Tax Officer, Ward-1, Erode. [PAN: AJNPR 1671E] (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीला थ, की ओर से/ Appellant by : Shri V. Srinithi, Advocate ./थ, की ओर से /Respondent by : Shri M.P. Guruprasad, Addl. CIT सुनवा ई की ता रीख/Date of Hearing : 25.04.2025 घोषणा की ता रीख /Date of Pronouncement : 29.04.2025 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.2018/Chny/2024 dated 17.10.2024, by extending the date for remittance of cost to the Tamil Nadu State Legal Services Authority. M.A No.35/Chny/2025 :- 2 -: 2. The Ld. Authorized Representative (A.R) of the assessee has submitted that Hon’ble ITAT in its order dated 17.10.2024 has remitted the matter back to the file of A.O and imposed cost of Rs.25,000/- to be paid to the Tamil Nadu Legal Services Authority at Hon’ble High Court of Madras. The Ld. AR has further submitted that the assessee could not pay the cost within the stipulated time, as the order dispatched by the Registry was returned back undelivered. The Ld. AR has further submitted that the Tamil Nadu Legal Services Authority, has refused to accept the payment as the time limit for payment of cost has expired, and prayed for extension of time for payment of the cost so that order of Hon’ble Tribunal order could be complied. 3. We have heard the rival submissions, and perused the materials available on record. The Tribunal, vide its order dated 17.10.2024, has awarded cost of Rs. 25,000/- to the assessee to be paid to the Tamil Nadu Legal Services Authority, and directed to produce the receipt before the A.O. As the assessee has not paid the cost, it has prayed to extend the time to pay the cost, so that the payment could be made and the receipt of payment could be submitted before the A.O and the order of the Tribunal is complied. As per section 32A(3) of the Income Tax Appellate Tribunal Rule, 1963, the Tribunal in its M.A No.35/Chny/2025 :- 3 -: discretion, may award the cost and direct the manner deposit of such cost. Considering the submissions of Ld. AR and the 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 to the extent of extending the date for deposit of 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 29th April, 2025. Sd/- Sd/- (जॉज जॉज क े) (George George K) उपा / Vice President (जगदीश) (Jagadish) लेखा सद' /Accountant Member चे\u0010नई/Chennai, \u0013दनांक/Dated: 29th April, 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, Coimbatore 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF "