SUBBUNADAR CHANDRA SEKAR,CHENNAI V. ITO, CORP WARD 6(3), CHENNAI

MA 102/CHNY/2024

AI Insights

This case involves a Miscellaneous Petition filed by Shri Subbunadar Chandra Sekar against an order of the Income Tax Appellate Tribunal which initially required him to remit a cost of Rs.5,000 to the State Legal Aid Authority within one month. The assessee's accountant failed to make the payment within the stipulated time, leading to the refusal of the State Legal Aid Authority to accept the payment. Consequently, the assessee filed a Miscellaneous Petition seeking an extension of the deadline for the payment. The Tribunal, considering the circumstances and in the interest of justice, granted the extension.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 653145 (ITAT-CHENNAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: H. YESHWANTH KUMAR

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI \u0001ी एबी टी. वक , ाियक सद\u0011 एवं एवं एवं एवं \u0001ी अिमताभ शु\u0018ा, लेखा सद क े सम\u001b BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Miscellaneous Application No.102/Chny/2024 (in ITA No.538/Chny/2024) िनधा\u000eरण वष\u000e/Assessment Year: 2017-18 Shri Subbunadar Chandra Sekar, No.19, SCS Building, Thambusamy Road, Kilpauk, Chennai-600 010. v. The ITO, Corporate Ward-6(3), Chennai. [PAN: AAEPC 4430 C] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr. H. Yeshwanth Kumar, CA \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Ms. Anitha, Addl.CIT सुनवाईक\u001aतारीख/Date of Hearing : 13.06.2024 घोषणाक\u001aतारीख /Date of Pronouncement : 19.06.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: This is a Miscellaneous Petition preferred by the assessee against the impugned Tribunal order dated 02.07.2024 [in ITA No.538/Chny/2024 for AY 2017-18] seeking extension of time for remitting cost of Rs.5,000/- to the State Legal Aid Authority, Hon’ble Madras High Court, which was MA No.102/Chny/2024 (in ITA No.538 /Chny/2024) Shri Subbunadar Chandra Sekar :: 2 :: fixed as one month from the date of receipt of the impugned Tribunal order. 2. In this regard, it is noted that the Tribunal has directed the assessee to remit a cost of Rs.5,000/- to be paid to the State Legal Aid Authority, Hon’ble Madras High Court within one month from the date of receipt of the impugned Tribunal order and produce proof of payment before the Ld.CIT(A) and thereafter, the Ld.CIT(A) to decide the grounds of appeal raised by the assessee afresh. According to the assessee, the person entrusted (Accountant) to do the ibid payment inadvertently failed to do so within one month and therefore, the State Legal Aid Authority, Hon’ble Madras High Court, refused to receive it on the ground that time- line given by the Tribunal has expired. By filing this Miscellaneous Petition, assessee seeks to extend the time limit imposed by the Tribunal for remitting the cost before the State Legal Aid Authority as directed by the impugned Tribunal order. 3. Without going into the technicalities of Miscellaneous Petition filed u/s.154 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘), for the interest of justice and fair play, we direct the assessee to remit Rs.5,000/- within a period of one month from the date of receipt of this order before the State Legal Aid Authority, Hon’ble Madras High Court and produce the proof of payment before the Ld.CIT(A) and thereafter, MA No.102/Chny/2024 (in ITA No.538 /Chny/2024) Shri Subbunadar Chandra Sekar :: 3 :: the Ld.CIT(A) to decide afresh the grounds of appeal raised by the assessee in accordance to law. 4. In the result, Miscellaneous Petition filed by the assessee is allowed. Order pronounced on the 19th day of June, 2025, in Chennai. Sd/- (अिमताभ शु\u0018ा) (AMITABH SHUKLA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 19th June, 2025. TLN, Sr.PS आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ /Appellant 2. \u000e\u000fथ /Respondent 3. आयकरआयु\u0015 (अपील)/CIT(A) 4. आयकरआयु\u0015/CIT, Chennai / Madurai / Salem / Coimbatore. 5. िवभागीय\u000eितिनिध/DR "