SKT NURSERY & PRIMARY SCHOOL,VELLORE V. ITO, WARD-1., VELLORE

ITA 2365/CHNY/2024

AI Insights

The case involves SKT Nursery & Primary School appealing against the orders of the CIT(A), which were dismissed in limine due to delays in filing. The Tribunal found that the CIT(A) had not issued defect notices to the assessee regarding the absence of condonation applications for the delays of 143 days and 64 days, respectively. The Tribunal emphasized the need for procedural fairness and directed the CIT(A) to reconsider the appeals after providing the assessee an opportunity to explain the delays.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 36433 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-11-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 10-09-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS
• Assessee Lawyers: B. AGNIUS JENNIFER
• Section: 250; 64

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘बी’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2364 & 2365/CHNY/2024 िनधाᭅरण वषᭅ/Assessment Year: 2015-16 SKT Nursery & Primary School, No.74/2 & 74/3, New 1/3, Ettiyamman Koil Street, Thottapalayam, Vellore - 632 004. PAN: ABSFS 2563B Vs. The Income Tax Officer, Ward-1, Vellore. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Ms. B. Agnius Jennifer, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri Shiva Srinivas, Addl.CIT सुनवाई कᳱ तारीख/Date of Hearing : 20.11.2024 घोषणा कᳱ तारीख/Date of Pronouncement : 20.11.2024 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: These appeals at the instance of the assessee are directed against the two different orders of CIT(A)’s both dated 29.07.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2015-16. - 2 - ITA Nos.2364 & 2365/CHNY/2024 2. At the outset, we notice that the CIT(A) has dismissed the appeals in limine without condoning the delay of 143 days and 64 days in filing the appeals before him. The ld.AR submitted that the assessee could not present the condonation application at the time of filing the appeal before the CIT(A). The CIT(A) without giving notice, had rejected the appeals in limine. It was submitted by the ld.AR that before dismissing the appeals in limine on account of delay in filing the appeals, assessee ought to have been provided with defect notice stating that condonation petitions has not filed before the First Appellate Authority. 3. The ld.DR was duly heard. 4. We have heard rival submission and perused the material on record. The appeals filed by the assessee have been dismissed by the CIT(A) in limine without condoning the delay of 143 days & 64 days respectively. Admittedly, the assessee had not filed the condonation petition. The CIT(A) without issuing defect notice’s to the assessee had dismissed the appeals of the assessee. The CIT(A) ought to have issued defect notice bringing to the notice of the assessee concerned that appeals filed before him are not accompanied with condonation application. In the interest of justice - 3 - ITA Nos.2364 & 2365/CHNY/2024 and equity, we are of the view that assessee should be provided with an opportunity to explain the delay before the CIT(A). Accordingly, the appeals are restored to the files of the CIT(A). The CIT(A) is directed to afford a reasonable opportunity of hearing to the assessee before a decision is taken on the condonation applications. In the event, CIT(A) is satisfied with the reasons given by the assessee for condoning the delay before him, necessarily he needs to adjudicate the issue’s on merits. It is ordered accordingly. 5. In the result, the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on 20th November, 2024 at Chennai. Sd/- Sd/- (एस.आर. रघुनाथा) (S.R. RAGHUNATHA) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चेÛनई/Chennai, Ǒदनांक/Dated, the 20th November, 2024 RSR आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. "