SHANMUGAM SENTHILKUMAR,SALEM V. ITO, WARD-I, DHARMAPURI

ITA 1117/CHNY/2025

AI Insights

The case involves two appeals by the assessee, Shanmugam Senthilkumar, against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 17.03.2025, for the assessment years 2011-12 and 2012-13. The appeals were initially dismissed by the CIT(A) due to a 12-day delay in filing, as the assessee did not provide an application for exemption from the provisions of clause (b) of sub-section (4) of section 249 of the Income Tax Act. The assessee, represented by Shri Bhupendran, Advocate, submitted an affidavit acknowledging the delay and assured compliance with future proceedings. The Departmental Representative did not contest the affidavit. The Tribunal, considering the circumstances and in the interest of justice, decided to set aside the appeals for a fresh examination by the CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706060 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: BHUPENDRAN
• Keywords: Set aside

Judgement Text

"आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.1116 & 1117/Chny/2025 Assessment Years: 2011-12 & 2012-13 Shanmugam Senthilkumar, No.11/33 S Palayam, Kanavaipudur, Tamil Nadu-636354 [PAN: AXMPS1135K] Income Tax Officer, Ward-1, Dharmapuri (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri Bhupendran, Advocate प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 18.06.2025 घोषणा की तारीख /Date of Pronouncement : 30.06.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM: These two appeals by the assessee is arising out of the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi both order dated 17.03.2025. 2. We have heard the rival contentions and perused the material on record. We found that there was delay of 12 days in filing appeals. Hence, the ld. CIT(A) has not admitted the appeals and dismissed in limine as per provisions of clause (b) of sub-section (4) of section 249 ITA No.1116 & 1117 /Chny/2025 Page - 2 - of 3 of the Act. The ld. CIT(A) also noted that the assessee has not made any application in this behalf so that the CIT(A) may for any good and sufficient reasons exempt him from the operation of the provisions of clause (b) of sub-section (4) of section 249 of the Act. 3. The ld. Counsel for the assessee before us has shown the affidavit which was filed before the CIT(A) on 09.11.2021 vide acknowledgement No. 803241711091121. He further, has given an assurance to appear before the ld. CIT(A) without fail and prayed for set siding the appeal back to the file of the ld. CIT(A). 4. Per contra, the ld.DR has not disputed the aforesaid affidavit filed before the ld.CIT(A) by the assessee. 5. We have seen the reasons for 12 days delay in filing appeals as sufficient cause, hence we condone the delay. Further, we are of the considered view that in the interest of justice assessee should be given one more opportunity before ld.CIT(A) to file all relevant evidences/documents to prosecute the captioned cases. Therefore, in the light of aforesaid factual position and for the substantial justice, we deem it fit to set aside both the appeals to the file of ld.CIT(A) for denovo adjudication of appeals. The ld.CIT(A) who shall proceed for ITA No.1116 & 1117 /Chny/2025 Page - 3 - of 3 denovo adjudication of appeals after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law. 6. In the result, both appeals filed by the assessee are allowed for statistical purpose. Order pronounced in the open court on 30th , day of June, 2025 Sd/- Sd/- (अमिताभ शुक्ला) ( िनु क ुिार गिरर) ( Amitabh Shukla ) ( Manu Kumar Giri) लेखा सदस्य / Accountant Member न्याययक सदस्य/ Judicial Member चेन्नई/Chennai, धदनांक/Dated: 30th , June-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "