SHRI KHUMCHAND JAIN,MYLAPORE, V. ITO, NON CORP. WARD 1(2), CHENNAI

ITA 2222/CHNY/2024

AI Insights

This case involves an appeal by Shri Khumchand Jain against the order of the Learned Commissioner of Income Tax (Appeals) at the National Faceless Appeal Center, Delhi, for the assessment year 2021-22. The primary contention was the alleged failure of the CIT(A) to consider documents and evidence submitted by the assessee, which supported his appeal. The assessee had faced health issues, resulting in a delay of 131 days in filing the appeal, which was subsequently condoned by the Tribunal. The Tribunal found merit in the assessee's argument that the CIT(A) had overlooked the submitted documents, leading to the decision to remand the case for a fresh evaluation.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 470387 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 21-10-2024
• Assessment Year: 2021-2022
• Appeal Filed On: 22-08-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHINTHAPALLI MEHER CHAND
• Assessee Lawyers: ARVIND
• Keywords: Set aside

Judgement Text

"M 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.2222 /Chny/2024 निर्ाारण वर्ा /Assessment Years: 2021-22 Shri Khumchand Jain, New No.24, Chengalneer Pilliyar Koil Street, Mylapore, Chennai-600 004. [PAN: AADPK7830K] Income Tax Officer, Non-Corporate Ward-1(2), Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.Arvind, Advocate प्रत्यर्थी की ओर से /Revenue by : Mr.Chinthapalli Meher Chand, JCIT सुिवाई की तारीख/Date of Hearing : 21.10.2024 घोर्णा की तारीख /Date of Pronouncement : 04.12.2024 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed against the order bearing DIN & Order No.ITBA/NFAC/S/250/2023-24/1060917995(1) dated 14.02.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2021- 22. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 14.02.2024 passed by NFAC, Delhi. ITA No.2222 /Chny/2024 :- 2 -: 2.0 It has been noted that there has been a delay of 131 days in the filing of this appeal. Requesting for condonation of the impugned delay, the assessee has stated that he had fallen seriously ill and was advised by the doctors to take complete rest. The assessee has stated that in January 2024, he was diagnosed with severe diabetes and he went through a surgical process. He has accordingly submitted that he could not devote his mental and physical time to his tax matters and which has contributed to the present delay. Upon considering the arguments put forth by the assessee, we are convinced that sufficient cause existed in the present case to prevent filing of appeal in time by the assessee. The delay of 131 days is therefore condoned and we proceed to adjudicate this appeal. 3.0 At the outset Ld. Council for the assessee informed that the learned first appellate authority decided his appeal without considering the documents/ evidences filed by it, and proceeded by recording his observations that the assessee has not filed any documents, details, evidences in support of its submissions. Ld. Council for the assessee submitted that it had provided evidences to the Ld. CIT(A) while filing the form 35 before him. Thus, attention was invited to item number 11 of the E acknowledgement form bearing number 926664650190123 qua filing of appeal in Form-35, which ITA No.2222 /Chny/2024 :- 3 -: shows that the assessee had filed his bank statements, balance sheet and computation of total income and that the assessee was relying upon the impugned documents in support of its contents. The Ld. DR relied upon the order of authorities below. 4.0 We have heard rival submissions in the light of material available on records. We have noted Ld. First Appellate Authority has dismissed the appeal of the assessee on the premise that no details, et cetera were filed before him in support of grounds of appeal raised before him. On the other hand, we have noted an element of truthfulness in the argument of the assessee of having filed some documents before the Ld.CIT(A) by way of enclosures to form 35. The electronic acknowledgment appended with form 35 is clear on the point. The learned CIT appeal ought to have considered the same before arriving at his conclusion. It was open for him to have concluded that the said details were insufficient or inadequate but it is not a case where conclusion of filing of no details can be drawn. Accordingly, we set aside the order of the Ld. First Appellate Authority, and direct him to readjudicate the matter de novo after considering details filed by the assessee in accordance with law and by passing of a speaking order. The assessee shall be responsible to comply with all ITA No.2222 /Chny/2024 :- 4 -: the notices issued by Ld. First Appellate Authority. Any non- compliance on the part of the assessee shall be adversely viewed. Accordingly, all the grounds of appeal raised by the assessee are allowed for statistical purposes. 5.0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 4th , December-2024 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: 4th , December-2024. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "