SRI PONNIAH RAMAJATHAMMAL EDUCATION AND CHARITABLE TRUST,THANJAVUR V. DCIT, EXEMPTION CIRCLE, COIMBATORE

ITA 2387/CHNY/2024

AI Insights

The case involves M/s. Sri Ponniah Ramajathammal Educational and Charitable Trust, which appealed against the order of the CIT(A) dated 21.12.2023 for the assessment year 2013-14. The appeal was initially delayed by 206 days due to the health issues of the Managing Trustee, who suffered a leg injury and was under treatment, preventing timely response to notices from the CIT(A). The ITAT found the reason for the delay sufficient and condoned it. The CIT(A) had passed an ex-parte order due to non-response from the assessee to multiple notices. The ITAT, considering the circumstances, decided to provide another opportunity to the assessee to present their case before the CIT(A).

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 472644 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-11-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 12-09-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS
• Assessee Lawyers: K. MEENAKSHI SUNDARAM; ITP
• Keywords: Condonation of delay; Charitable institution
• Section: 250

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 No.: 2387/CHNY/2024 िनधाᭅरण वषᭅ/Assessment Year: 2013-14 M/s. Sri Ponniah Ramajathammal Educational and Charitable Trust, 33 & 34, Medical College Road, Natarajapuram South, Thanjavur – 613 007. PAN: AACTS 0879H Vs. The Deputy Commissioner of Income Tax, (Exemptions) Circle, Coimbatore. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri K. Meenakshi Sundaram, ITP ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri Shiva Srinivas, Addl.CIT सुनवाई कᳱ तारीख/Date of Hearing : 21.11.2024 घोषणा कᳱ तारीख/Date of Pronouncement : 21.11.2024 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal at the instance of the assessee is directed against CIT(A)’s order dated 21.12.2023, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2013-14. - 2 - ITA No.2387/CHNY/2024 2. There is a delay of 206 days in filing this appeal before the Tribunal. Assessee has filed petition for condonation of delay along with the supporting affidavit stating therein the reason for belated filing of this appeal. The reason stated in the affidavit is that the Managing Trustee of the assessee trust had fell down and had broken his leg partially and was taking treatment. Due to his health issues, he was under medical treatment during that period. Upon recovery, the assessee filed the appeal, resulting in delay of filing the appeal before the Tribunal. On perusal of the reason stated in the affidavit, we are of the view that no latches can be attributed to the assessee as there is sufficient cause for belated filing of this appeal. Hence, we condone the delay and proceed to dispose off the appeal on merits. 3. At the very outset, we notice that the CIT(A) has passed an ex-parte order. The reason for passing an ex-parte order was that the assessee did not reply to several notices issued from the office of the CIT(A) to file written submissions.. It was submitted by the ld.AR that the managing trustee of the assessee trust could not appear before the FAA as he was suffering from medical issues. The ld.AR submitted that in the interest of justice and equity, one more opportunity may be provided to the assessee to represent his case before the CIT(A). 4. The ld.DR supported the orders of the AO and the CIT(A). - 3 - ITA No.2387/CHNY/2024 5. We have heard the rival submissions and perused the material on record. The Office of the CIT(A) had issued four notices directing the assessee to file written submissions. Since there was no response by the assessee to the notices issued, the CIT(A) passed ex-parte order. It is the claim of the assessee that the managing trustee of the assessee trust could not appear before the FAA as he was suffering from medical issues. We strongly deprecate the nonchalant attitude of the assessee in not filing the written submissions on time. However, in the interest of justice and equity, we are of the view that assessee ought to be provided with one more opportunity to represent its case. Accordingly, the issues raised in this appeal are restored to the file of CIT(A). The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 21st 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 21st November, 2024 - 4 - ITA No.2387/CHNY/2024 RSR आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Madurai 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. "