REGI MATHEW,CHENNAI V. DEPUTY COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 19(1), CHENNAI

ITA 2825/CHNY/2024

AI Insights

The case involves multiple appeals by the assessee, Mr. Regi Mathew, against the orders of the learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi, concerning separate assessments and consequential penalties for the Assessment Years 2013-14 to 2017-18. The appeals were initially delayed, and the CIT(A) did not consider them due to the delay ranging from 97 to 284 days. The assessee, represented by Shri N.V. Krishnan, sought another opportunity to present his case, which was opposed by the respondent's representative, Shri Ashwin D. Gowda. The tribunal, referencing the Supreme Court's decision in N. Balakrishnan vs. M. Krishnamurthy, condoned the delay and restored the appeals for a fresh examination on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 39246 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Other Referred Cases: N. Balakrishnan vs. M. Krishnamurthy
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHWIN D. GOWDA
• Assessee Lawyers: N.V. KRISHNAN LD
• Keywords: Condonation of delay
• Section: 147; 144

Judgement Text

" आयकर अपीलीय अिधकरण “ए” Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय ŵी एबी टी. वकŎ, Ɋाियक सद˟ एवं माननीय ŵी मनोज क ुमार अŤवाल ,लेखा सद˟ क े समƗ। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.2821/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2013-14) & 2.आयकरअपील सं./ ITA No.2822/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2013-14) & 3.आयकरअपील सं./ ITA No.2823/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2014-15) & 4.आयकरअपील सं./ ITA No.2824/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2015-16) & 5.आयकरअपील सं./ ITA No.2825/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2015-16) & 6.आयकरअपील सं./ ITA No.2826/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2016-17) & 7.आयकरअपील सं./ ITA No.2827/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2017-18) & 8.आयकरअपील सं./ ITA No.2828/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2016-17) & 2 9.आयकरअपील सं./ ITA No.2829/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2017-18) Mr. Regi Mathew #3, Vallalar Street, Indian Bank Colony, Padmanaba Nagar Choolaimedu, Chennai-600 094. बनाम/ Vs. DCIT Non-Corporate Circle-19(1), Chennai. ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AABPM-0959-P (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Shri N.V. Krishnan (Advocate) - Ld.AR ŮȑथŎकीओरसे/Respondent by : Shri Ashwin D.Gowda (Addl.CIT) for Shri Nilay Baran Som (CIT)- Ld. DR सुनवाईकीतारीख/Date of Hearing : 28-01-2025 घोषणाकीतारीख /Date of Pronouncement : 31-01-2025 आदेश / O R D E R Per BENCH: 1. Aforesaid appeals by assessee for Assessment Years (AY) 2013- 14 to 2017-18 arises out of separate orders of learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] all dated 26-08-2024 in the matter of separate assessments framed by Ld. AO u/s 147 r.w.s 144 and consequential levy of penalty. The registry has noted delay of 5 days in the appeals which stand condoned and we proceed with disposal of the appeals on merits. 2. Upon perusal of the assessment orders, it could be seen that the assessee has failed to appear during assessment proceedings. Similar was the fate during penalty proceedings. The Ld. CIT(A) did not consider any of the appeals for want of condonation of delay which was in the range of 97 days to 284 days. Aggrieved, the assessee is in further appeal before us. 3 3. The Ld. AR stated that the assessee is in a position to substantiate its case if another opportunity of hearing is granted. The same has been opposed by Ld. Sr. DR. 4. Though the assessee has remained negligent and it has filed the first appeals with a delay, however, keeping in mind the guiding principles laid down by Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (7 SCC 123), we condone the delay before Ld. CIT(A). Accordingly, all these appeals stands restored back to the file of Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to substantiate its case as undertaken by Ld. AR. The same shall come at cost of Rs.10,000/- for all the appeals which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned CIT(A) who shall proceed for adjudication of appeals on merits. The assessee is directed to substantiate its case forthwith. 5. All the appeals stands allowed for statistical purposes. Order pronounced on 31st January, 2025. Sd/- Sd/- (ABY T. VARKEY) (MANOJ KUMAR AGGARWAL) Ɋाियक सद˟ /JUDICIAL MEMBER लेखा सद˟ / ACCOUNTANT MEMBER चेɄई Chennai; िदनांक Dated : 31-01-2025 DS आदेश की Ůितिलिप अŤेिषत / Copy of the Order forwarded to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT Coimbatore/Madurai/Chennai. 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF "