SATHISHKUMAR HASSHWANTH,SALEM V. ITO, WARD-1(1), SALEM

ITA 24/CHNY/2025

AI Insights

The case involves an appeal by Sathishkumar Hasshwanth against the order of the CIT(A), National Faceless Appeal Center, Delhi, for the assessment year 2018-19. The primary contention was the dismissal of the appeal by the CIT(A) due to late filing, which the assessee attributed to family disputes and the non-availability of a personal auditor. The Tribunal found merit in the assessee's reasons for the delay and noted that the CIT(A) had not addressed the merits of the case in the initial ruling. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the case for a fresh decision on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 46406 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMANTHA MULLAMUDI
• Assessee Lawyers: S.SENTHIL KUMAR; ERODE
• Keywords: Set aside
• Section: 250

Judgement Text

"आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI माननीय श्री मनु क ुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य क े सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.24/Chny/2025 Assessment Years: 2018-19 Sathishkumar Hasshwanth No.53, Mettu Agraharam Street, Post Office Road, Salem, Tamil Nadu-636004 [PAN: ARBPH2510C] Income Tax Officer, Ward-1(1), Salem. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri S.Senthil Kumar, Advocate (Erode) by Virtual. प्रत्यर्थी की ओर से /Revenue by : Smt.Samantha Mullamudi, Addl.CIT सुनवाई की तारीख/Date of Hearing : 24.03.2025 घोषणा की तारीख /Date of Pronouncement : 09.04.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / NFAC / S / 250 / 2024-25 / 1071249001(1) dated 16.12.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2018-19. Through the aforesaid appeal the assessee has challenged order u/s 250 dated 16.12.2024 passed by NFAC, Delhi. 2.0 At the outset the Ld. Counsel for the assesse informed that the Ld. First Appellate Authority has passed an ex-parte order thereby ITA No.24/Chny/2024 Page - 2 - of 3 confirming the assessment order and that the appeal was dismissed for being filed late without any justified grounds. It was pleaded that the assesse had committed delay of 124 days and for which it had justified grounds. It was stated that there were family disputes as also non- availability of personal auditor to attend to tax matters. The Ld. Counsel submitted the matter may be restored to Ld. CIT(A) for readjudication on its merits and that it shall make full compliance to the notices of Ld. CIT(A). The Ld. Counsel has advanced personal assurance to this effect. In support of its contentions, the Ld. Counsel filed a detailed paperbook. The Ld. DR on the other hand relied upon the order of lower authorities. 3.0 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 assesse as to why it could not file its appeal in time. We have also noted that apart from merely harping on the issue of delayed filing by the assesse the Ld. CIT(A) has not touched upon merits of the case. 4.0 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. We also direct the Ld. CIT(A) to condone the delay of 124 days in filing of appeal in this case. 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 ITA No.24/Chny/2024 Page - 3 - of 3 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. 5.0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 9th , April-2025 at Chennai. Sd/- (मनु क ुमार धिरर) (MANU KUMAR GIRI) न्याधयक सदस्य / Judicial Member Sd/- (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 9th , April -2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Salem 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "