RANGASAMY PADMAVATHI,COIMBATORE V. ITO, WARD-1(4), TIRUPPUR

ITA 995/CHNY/2025

AI Insights

The case involves an appeal by Shri Rangasamy Padmavathi against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which was passed under section 250 of the Income Tax Act, 1961 for the Assessment Year 2013-14. The FAA had dismissed the assessee's appeal in limine due to a delay of 135 days in filing the appeal and non-compliance during the assessment proceedings, which were conducted ex-parte under section 144 of the Act. The assessee's representative argued that the delay was due to Covid-19 infections in the assessee's family and the death of her father, supported by medical and death certificates. The ITAT found the reasons for the delay reasonable, condoned the delay, and restored the matter to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668760 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUMAR CHANDAN
• Assessee Lawyers: SRINITHI
• Keywords: Condonation of delay; Set aside; Reasonable cause; Principle of natural justice

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘ए’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:995/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Year:2013-14 Shri Rangasamy Padmavathi, SF No.11, Sornapuri Villa, Rakkiyapalayam, Avinashi – 641 654. PAN: CEUPP 6293L Vs. The Income Tax Officer, Ward 1(4), Tiruppur (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Ms. Srinithi, Advocate for Shri N.V. Balaji, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri Kumar Chandan, JCIT सुनवाई कᳱ तारीख/Date of Hearing : 18.06.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 23.06.2025 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 12.02.2025, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2013-14. - 2 - ITA No.995/CHNY/2025 2. At the very outset, we notice that First Appellate Authority (FAA) had dismissed the appeal of the assessee in limine without adjudicating on merits. The FAA held that there is a delay of 135 days in filing the appeal before him and there is no reasonable cause for condoning the same. Moreover, the assessment has also been completed on best judgment basis u/s.144 of the Act since there was no compliance from the assessee. 3. The Ld.AR for the assessee stated that the reasons for belated filing of appeal before the FAA and non-appearance of assessee during the assessment proceedings and appellate proceedings were that the assessee and her family members were infected by Covid- 19 and assessee’s father was also not well and bed ridden. Subsequently, the assessee’s father passed away in June, 2022. Therefore, the hearing notices sent to the email address of the assessee were not noticed. In support of her contention, the Ld.AR has produced medical certificate and death certificate. Therefore, she prayed in the interest of justice and equity, the issue may be restored to the files of the AO as a last opportunity for proper representation of the case. - 3 - ITA No.995/CHNY/2025 4. The Ld.DR supported the orders of the FAA & AO and prayed for dismissing the appeal of the assessee. 5. We have heard rival submissions and perused the materials on record. On perusing the order of the FAA, we noted that the assessee had filed application for condonation of delay of 135 days. However, the FAA had dismissed the appeal of the assessee in limine without condoning the delay of 143 days. The principle of natural justice requires that notice should be issued to the assessee seeking her explanation why the delay in filing the appeal before him cannot be condoned. The assessee has now produced the medical certificate and death certificate. In view of the above, the reason cited by assessee in her petition before FAA seems quite reasonable and hence, we condone the delay before FAA and set aside the order of the FAA. The proceedings before the AO was ex-parte, since the assessee did not respond to various notices issued. We note that the assessee and her family were infected by Covid-19 during assessment proceedings resulting in non-appearance during the assessment proceedings. Therefore, in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the AO. Accordingly, the matter is remitted to the files of the AO for fresh adjudication. The AO shall afford reasonable - 4 - ITA No.995/CHNY/2025 opportunity of hearing to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 23rd June, 2025 at Chennai. Sd/- Sd/- (एस.आर. रघुनाथा) (S.R. RAGHUNATHA) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चेÛनई/Chennai, Ǒदनांक/Dated, the 23rd June, 2025 RSR आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Coimbatore 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. "