SELVARAJ GOKULNATH,CHENNAI V. THE INCOME TAX OFFICER, NON CORP WARD 17(6), CHENNAI

ITA 2329/CHNY/2025

AI Insights

The case involves an appeal by Selvaraj Gokulnath against the order of the Commissioner of Income Tax (Appeals), Delhi, for the Assessment Year 2021-22. The original assessment order was passed ex parte under section 144 of the Income Tax Act, and the CIT(A) dismissed the appeal in limine due to a delay of 631 days in filing the appeal. The Tribunal found sufficient cause for the delay and condoned it, setting aside the CIT(A)'s order and remanding the case back to the AO for a fresh assessment, emphasizing the need for substantial justice and proper procedural adherence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782022 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2021-2022
• Appeal Filed On: 23-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KRISHNA MURTHY AT
• Assessee Lawyers: S.R.SRIKRISHNA
• Keywords: Set aside

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI \u0001ी मनु क ुमार िग र, \u000eाियक सद\u0012 एवं \u0001ी एस. आर. रघुनाथा, लेखा सद\u0012 क े सम BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2329/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2021-22 Selvaraj Gokulnath, H1-0548, Fifth Floor, Brigade Xanadu Bonito, 1, Chanakyan Main Road, Nolambur, Chennai-600 095. v. The ITO, Non-Corporate Ward-17(6), Chennai. [PAN: AXLPG 3998 H] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr.S.R.Srikrishna, Advocate \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Mr.Krishna Murthy AT, JCIT सुनवाईक\u001aतारीख/Date of Hearing : 22.10.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 27.10.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM: The captioned appeal filed by the assessee is directed against order of the Ld. Commissioner of Income Tax (Appeals), Delhi, [‘CIT(A)’ in short] dated 27.06.2025 for Assessment Year 2021-22. 2. The assessment order passed ex parte u/s.144 of the Act and the Ld.CIT(A) dismissed in limine not condoning the delay of ‘631’ days. The Ld.Counsel for the assessee pleaded for one more opportunity before the AO. Printed from counselvise.com ITA No.2329/Chny/2025 (AY 2021-22) Selvaraj Gokulnath :: 2 :: 3. Per contra, Ld.DR pleaded for dismissal of the appeal as the assessee has neither appeared before the AO nor filed appeal in time before the Ld.CIT(A). 4. We have heard both the parties and perused the records. We perused the reasons for delay in filing appeal at page 3 of the impugned order and find the same sufficient cause hence condone the delay. We also note that the AO has passed the ex parte order u/s.144 of the Act. Therefore, to meet the substantial justice, we set aside the impugned order and restore the appeal back to the file of the AO for de novo assessment after affording proper opportunity to the assessee subject to payment of ₹10,000/- (Rupees Ten Thousand) 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 will be furnished by the Assessee before the AO whose shall proceed for hearing for de novo assessment on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which the AO shall be at liberty to proceed with the assessment proceedings on merits as per law. Legal issues are kept open. The Ld.AR has undertaken to appear and file the relevant papers and other relevant documents as asked by the AO. Printed from counselvise.com ITA No.2329/Chny/2025 (AY 2021-22) Selvaraj Gokulnath :: 3 :: 5. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced on the 27th day of October, 2025, in Chennai. Sd/- (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (मनु क ुमार िग र) (MANU KUMAR GIRI) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 27th October, 2025. TLN आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकरआयु\u000f/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\bितिनिध/DR 5. गाड\u0018फाईल/GF Printed from counselvise.com "