TANJORE CHANDRAKANTAM BALAKRISHNAN RAVI,TRICHY V. DCIT, CRICLE 1, TRICHY, TRICHY

ITA 2228/CHNY/2024

AI Insights

The case involves Tanjore Chandrakantam Balakrishnan Ravi, the appellant, contesting an order from the Commissioner of Income Tax, Trichy, for the Assessment Year 2011-12. The appeal was initially delayed by 1510 days, attributed to the COVID-19 pandemic and the appellant's health issues. The Tribunal condoned the delay, recognizing it was neither willful nor deliberate. On the merits, the Tribunal noted procedural lapses in the assessment process, including inadequate notice and opportunity for the assessee to present his case, leading to an ex-parte order. Consequently, the Tribunal directed a de novo assessment with specific instructions for the AO to provide a proper hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829155 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Chennai
• Assessment Year: misc
• Appeal Filed On: 22-08-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C. SIVAKUMAR
• Assessee Lawyers: S. SRIDHAR
• Keywords: Set aside
• Section: 143(3); 142(1)

Judgement Text

"आयकर अपीलीय अधिकरण ‘‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI माननीय श्री मनु क ुमार गिरि, न्याययक सदस्य एवं एस. आि. िघुनाथा, लेखा सदस्य क े समक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.2228/Chny/2024 ननिाारण वर्ा /Assessment Year: 2011-12 Tanjore Chandrakantam Balakrishnan Ravi, No.14, Malligai Salai, 2nd Street, Annamalai Nagar, Trichy, Tamil Nadu – 620 018. [PAN: AEWPR5028K] Vs. The Deputy Commissioner of Income Tax, Circle-1, Trichy. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Mr.S.Sridhar, Advocate प्रत्यर्थी की ओर से /Respondent by : Mr.C.Sivakumar, Addl.CIT सुनवाई की तारीख/Date of Hearing : 08.01.2026 घोर्णा की तारीख /Date of Pronouncement : 12.01.2026 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member): The captioned appeal filed by the assessee is directed against order of the Ld. Commissioner of Income Tax, Trichy [‘CIT(A)’ in short] dated 05.05.2020 for Assessment Year 2011-12. 2. The registry has noted that there is a delay of 1510 days in filing the present appeal. The Ld.A.R for the assessee contended that the period from 15.03.2020 to 29.05.2022 would be covered by Covid-19 Printed from counselvise.com ITA No.2228/Chny/2024 Tanjore Chandrakantam Balakrishnan Ravi :- 2 -: exclusion period as per the decision of the Hon’ble Supreme Court. Since the impugned order dated 05.05.2020 was received during the said Covid-19 pandemic, therefore he prayed for condoning the delay. From June, 2022, the assessee was suffering from ill health with old age ailments and was not able to carry on daily activities and failed to coordinate with the C.A regarding the status of the appeal. He further submitted that only upon receiving the information from the department for the recovery of the tax demand during the first week of August, 2024, the assessee consulted the tax consultant and filed the present appeal, which caused the delay in filing the present appeal. Ld. Counsel further contended that the delay in filing the appeal is not attributable to the assessee, hence, he prayed for condonation of delay. The assessee also filed affidavit in this regard. 3. The Ld.Sr.DR for the revenue strongly objected to the petition filed by the assessee for condonation of delay. 4. We heard the rival submissions and perused the material available on records. We find that the reasons given by the assessee for delay in filing the appeal is neither willful nor deliberate but due to circumstances beyond the control of the assessee. We also find that the effective delay is 830 days due to reasons beyond the control of Printed from counselvise.com ITA No.2228/Chny/2024 Tanjore Chandrakantam Balakrishnan Ravi :- 3 -: the assessee. So, in the light of entire reasons given, we condone the delay in filing the appeal and admit the same for adjudication. 5. On merits, we find that the Ld.AO although passed the order u/s 143(3) r.w.s. 147 dated 30.12.2018, however, final opportunity letter for hearing was issued to the assessee only on 30.11.2018 requesting the assessee to submit the details called for. The assessee filed return of income for Assessment Year 2011-12 in response to notice u/s.148 on 21.12.2018 and pursuant to that notice u/s 143(2) was issued on 21.12.2018 and notice u/s 142(1) was issued on 26.12.2018. 6. The Ld.A.R for the assessee did appear on 28.12.2018 and soon immediately after that, this assessment order was passed on 30.12.2018. Therefore, we find that there was no effective hearing or opportunity was given to the assessee to prosecute the case in an efficient manner. Further, we find that even before the Ld.CIT(A), the impugned order is virtually passed ex-parte. Hence, in the light of above factual matrix, we set aside this appeal to the file of AO for denovo assessment subject to payment of cost of Rs.40,000/- by the assessee to the ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras preferably within 30 days of the receipt of this order. Needless to say, that the Ld.AO will grant proper opportunity to the assessee to prosecute his case diligently. Assessee also Printed from counselvise.com ITA No.2228/Chny/2024 Tanjore Chandrakantam Balakrishnan Ravi :- 4 -: directed to prosecute and substantiate his case before the Ld.AO diligently. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 12th day of January, 2026 at Chennai. Sd/- Sd/- (एस. आि. िघुनाथा) (S.R. Raghunatha) लेखा सदस्य /Accountant Member (मनु क ुमार गिरि) (Manu Kumar Giri) न्याययक सदस्य / Judicial Member चेन्नई/Chennai, ददन ांक/Dated: 12th January, 2026. KB/- आदेश की प्रतिलिपि अग्रेपिि/Copy to: 1. अिीि र्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्ि/CIT, Chennai /Madurai/Coimbatore/Salem 4. पिभ गीय प्रतितनधि/DR 5. ग र्ड फ ईि/GF Printed from counselvise.com "