SHANMUGAM SARVES,TIRUPPUR V. ITO, WARD-1(2), TIRUPPUR

ITA 2748/CHNY/2024

AI Insights

The case involves two interconnected appeals by the assessee, Shanmugam Sarves, against the orders of the Learned Commissioner of Income Tax (CIT), National Faceless Appeal Center (NFAC), Delhi, for the assessment year 2017-18. The appeals challenged the ex-parte assessment and penalty orders passed under sections 147 read with section 144 and section 270A of the Income Tax Act, respectively. The CIT dismissed the appeals due to late filing without justified grounds, noting delays of 518 days and 322 days. The assessee, represented by Shri S. Ramachandran, CA, argued that there were justified grounds for the delays. However, before the tribunal could delve into the merits of the case, the assessee decided to withdraw the appeals following the opt-in for the VSVS scheme 2024.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470345 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ILAYARAJA K.S
• Assessee Lawyers: S.RAMACHANDRAN
• Keywords: Revision of order
• Section: 147; 144; 250; 264

Judgement Text

"Page - 1 - of 3 आयकर अपीलीय अधिकरण,’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2748/Chny/2024, निर्ाारण वर्ा /Assessment Years: 2017-18 आयकर अपील सं./ITA No.2749/Chny/2024, निर्ाारण वर्ा /Assessment Years: 2017-18 Shanmugam Sarves, No.2-92A, Chettipalayam, Angeripalayam, Tirupur Tamil Nadu-641603 [PAN: CMTPM1346L] Income Tax Officer, Ward-1(2), Tirupur (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri S.Ramachandran, CA. for Mr.S.Sridhar, Erode प्रत्यर्थी की ओर से /Revenue by : Shri Ilayaraja K.S, Addl. CIT सुिवाई की तारीख/Date of Hearing : 04.02.2025 घोर्णा की तारीख /Date of Pronouncement : 12.02.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : These appeals are filed against the order bearing DIN & Order Nos. ITBA / NFAC / S / 250 / 2024-25 / 1068125523(1) and ITBA/NFAC/S/250/2024-25/1068125267(1) dated 29.08.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2017-18 & 2017-18. Through the aforesaid appeals the assesse has challenged order u/s 250 dated 29.08.2024 passed by NFAC, Delhi. As both the ITA Nos.2748 & 2749/Chny/2024 Page - 2 - of 3 appeals are interconnected by virtue of being quantum and penalty appeals, the same are adjudicated together , by this common order, for purposes of convenience. 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 confirming the assessment order u/s 147 r.w.S 144 dated 16.03.2022 and penalty order u/s 270A dated 28.09.2022 for AY-2017-18. The appeal was dismissed for being filed late without any justified grounds. It was pleaded that the assesse had committed delay of just 518 days and 322 days respectively and for which it had justified grounds. The assessee had originally contested the impugned orders u/s 264 but had subsequently withdrawn and chosen to file the appeal with the above delays. 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. Be that as it may be the Ld. Counsel for the assessee has informed that the assesse has opted for VSVS scheme 2024 and hence would like to ITA Nos.2748 & 2749/Chny/2024 Page - 3 - of 3 withdraw its appeal. Accordingly, the appeals of the assessee is dismissed as withdrawn. 4.0 In the result, the appeals of the assesse bearing number vide ITA No.2748/Chny/2024 & ITA No. 2749 are dismissed as withdrawn. Order pronounced on 12th , February-2025 at Chennai. Sd/- ( एबी टी. वकी) (ABY T VARKEY) न्यानयक सदस्य / Judicial Member Sd/- (अयिताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, नदिांक/Dated: 12th , February-2025. KB/- आदेश की प्रनतनलनप अग्रेनर्त/Copy to: 1. अपीलार्थी/Assessee: 2. प्रत्यर्थी/Revenue 3. आयकर आयुक्त/CIT - Coimbatore 4. नवभागीय प्रनतनिनर्/DR 5. गार्ा फाईल/GF "