THE QUAIDE MILLETH EDUCATIONAL AND SOCIAL TRUST,CHENNAI V. ITO EXEMPTION WARD-1, CHENNAI

ITA 29/CHNY/2025

AI Insights

The case involves The Quaide Milleth Educational and Social Trust appealing against an ex-parte order from the CIT(A) which confirmed the assessment order under section 143(3) dated 13.12.2019 for the assessment year 2016-17. The appeal was initially dismissed by the CIT(A) due to non-compliance with statutory notices, despite the assessee's argument that only two notices were issued over three years and their request for adjournment was rejected. The Tribunal found that the CIT(A) had not adequately addressed the merits of the case and had overly focused on the procedural non-compliance by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 46405 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMANTHA MULLAMUDI
• Assessee Lawyers: GIRISH KUMAR
• Keywords: Set aside; Opportunity of being heard
• Section: 143(3); 250

Judgement Text

"आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI माननीय श्री मनु क ुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य क े सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.29/Chny/2025 Assessment Years: 2017-18 The Quaide Milleth Educational and Social Trust, No.82 Sterling Road, Nungambakkam, Chennai-600 034. [PAN: AABTT3583E] Income Tax Officer (Exemptions), Ward-1, Chennai (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri Girish Kumar, Advocate प्रत्यर्थी की ओर से /Revenue by : Smt.Samantha Mullamudi, Addl. CIT सुनवाई की तारीख/Date of Hearing : 25.03.2025 घोषणा की तारीख /Date of Pronouncement : 09.04.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / APL / S / 250 / 2024-25 / 1069849521(1) dated 22.10.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), for the assessment years 2016-17. 2.0 It has been noted that there is a delay of 6 days in the case, in filing of this appeal before the tribunal. In its affidavit the assesse has pleaded that the delay has occurred on account of intervening holidays and inadvertent non-adherence to timelines by the counsels. All these ITA No.29/Chny/2025 Page - 2 - of 3 activities contributed to the delay which was neither willful nor wanton. The assesse submitted that there will not be case of any non-compliance now. We have considered the justification put forth by the assesse and we are satisfied with their adequacy. We are also conscious of the fact that no litigant gains by intentionally delaying its own matters. The Ld. DR did not pose any serious objections to the delay. Accordingly, we hereby condone the delay and proceed to adjudicate this appeal. 2.0 At the outset the Ld. Counsel for the assesse informed that the Ld. First Appellate Authority has passed an ex-parte order thereby confirming the assessment order u/s 143(3) dated 13.12.2019. The appeal was dismissed for non-compliance to the statutory notices issued by the Ld. First Appellate Authority. It was submitted that only two notices were issued over a period of three years and the appeal was dismissed for non-compliance. It was also argued that appellant’s request for adjournment was rejected. 3.0 The Ld. DR has relied upon the order of lower authorities. 4.0 We have heard the rival submissions in the light of material available on records. It is trite law that no litigant benefits by non- prosecution of its case. The Ld. CIT(A) issued a notice in January 2021 and thereafter in March 2024 before concluding non-compliance and passing ex-parte order. We have also noted that apart from merely harping on the issue of delayed filing by the assesse the Ld. CIT(A) has ITA No.29/Chny/2025 Page - 3 - of 3 not adequately touched upon merits of the case. Accordingly, the order of lower authorities is set aside and the Ld.CIT(A) is directed to readjudicate the appeal after giving due opportunity of being heard and by passing a speaking order. All the grounds 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 9th , April-2025 at Chennai. Sd/- (मनु क ुमार धिरर) (MANU KUMAR GIRI) न्याधयक सदस्य / Judicial Member Sd/- (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 9th , April-2025. 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 "