SHANTI GURU INFRA,TRICHY V. ITO, WARD-2(1), TRICHY

ITA 3239/CHNY/2024

AI Insights

The case involves Shanti Guru Infra, the appellant, who appealed against the order of the CIT(A) which had dismissed their earlier appeal due to a delay in filing. The original assessment was related to income assessed under sections 143(3) and 147 of the Income Tax Act concerning a transaction involving the purchase of stamp paper worth Rs. 2,25,000. The Tribunal found that the CIT(A) had not adequately considered the reasons for the delay provided in the Form 35 and supported by an affidavit from the assessee. Consequently, the Tribunal set aside the CIT(A)'s order and restored the matter for a fresh hearing on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 29355 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M. ASWATHY
• Assessee Lawyers: D.ANAND
• Keywords: Principle of natural justice

Judgement Text

" आयकर अपीलीय अिधकरण ‘सी’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ (SMC) BENCH, CHENNAI माननीय ŵी मनोज क ुमार अŤवाल ,लेखा सद˟ एवं माननीय ŵी मनु क ुमार िगįर, Ɋाियक सद˟ क े समƗ। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA No.3239/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2016-2017) Shanti Guru Infra, 53, Chinna Kamala Street, Trichy 620 008. [PAN: ACVFS 2517D] Vs. The Income Tax Officer Ward 2(1) Trichy (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : Shri. D. Anand, Advocate Ĥ×यथȸ कȧ ओर से /Respondent by : Ms. M. Aswathy, JCIT. सुनवाई कȧ तारȣख/Date of Hearing : 24.02.2025 घोषणा कȧ तारȣख /Date of Pronouncement : 24.02.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member) This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals) (NFAC) Delhi [CIT(A)] dated 23.08.2024 for Assessment Year 2016-17. 2. The registry has noted delay of 49 days in filing the appeal. Considering the period of delay and reasons stated in the condonation petition which is supported 2 ITA No.3239/Chny/2024 by an affidavit of the assessee, we condone the delay and admit the appeal for adjudication. 3. Brief facts of the case are that the assessee instituted appeal before the ld.CIT(A) against the income assessed u/s 143(3)/147 of the Act on account of Stamp paper purchased for Rs.2,25,000/-. However, the ld. CIT(A) dismissed the appeal on the ground of rejection of petition for condonation of delay. There was 201 days delay in filing the appeal. Aggrieved, assessee is in appeal before us. 4. Before the ld. Counsel for assessee submitted that the ld. CIT(A) has not properly considered the reasons given in the Form 35. The ld.DR relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal. 5. Though we some extent concur with the submissions of Ld.DR Ms. M. Awasthy, JCIT however, keeping in mind the reasons given, we are of the view that the delay in filing appeal before the ld.CIT(A) is sufficient cause. Hence, we direct the ld.CIT(A) to condone the delay in filing appeal and hear the appeal on merits. Needless to say, that the ld.CIT(A) will follow the principle of natural justice and grant opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for hearing on merits subject to cost of Rs.5,000/- 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 Ld.CIT(A) whose shall proceed for hearing the appeal on 3 ITA No.3239/Chny/2024 merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence, confirmations and documents, if any, forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appeal proceedings on merits as per law. 6. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 24th day of February, 2025 at Chennai. Sd/- Sd/- (मनोज क ुमार अŤवाल) (मनु क ुमार िगįर) (MANOJ KUMAR AGGARWAL) लेखा सद˟ / ACCOUNTANT MEMBER (MANU KUMAR GIRI) Ɋाियक सद˟ / JUDICIAL MEMBER चेɄई Chennai: िदनांक Dated : 24-02-2025 KV आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT, Chennai/Coimbatore/Madurai/Salem. 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF "