VANAJA,TAMIL NADU V. INCOME TAX OFFICER WARD 1 HOSUR, HOSUR TAMIL NADU

ITA 1345/CHNY/2025

AI Insights

This case involves an appeal by Mrs. Vanaja against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, Delhi, concerning the Assessment Year 2017-18. The primary issue was the non-filing of the income tax return by the assessee as required under section 139(1) of the Income Tax Act, 1961. The assessee received a notice under section 142(1) but failed to comply, leading to penalty proceedings under section 271F. The appeal to the CIT(A) was initially dismissed due to a significant delay in filing, which the assessee attributed to the COVID-19 pandemic and personal hardships, including the sudden demise of her husband. The Tribunal found the reasons sufficient to condone the delay and remanded the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711429 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GAUTHAMI MANIVASAGAM
• Assessee Lawyers: SIDDESH NAGARAJ GADDI
• Section: 142(1)

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ ᭠यायपीठ, चे᳖ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI ŵी मनु क ुमार िगįर, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ क े समƗ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1345/Chny/2025 िनधाᭅरण वषᭅ/Assessment Year: 2017-18 Mrs. Vanaja, 43/B, Chandra Chudeswar Nagar, Hosur-636 701, Dharmapuri District, Tamil Nadu. v. The ITO, Ward-1, Hosur. [PAN: ACDPV 9863 B] (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/ Appellant by : Mr.Siddesh Nagaraj Gaddi, CA [by virtual] ᮧ᭜यथᱮ कᳱ ओर से /Respondent by : Ms. Gauthami Manivasagam, JCIT सुनवाईकᳱतारीख/Date of Hearing : 16.07.2025 घोषणाकᳱतारीख /Date of Pronouncement : 21.07.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (in short ‘the CIT(A)’), Delhi, dated 19.03.2025 for the Assessment Year (in short ‘AY’) 2017-18. 2. The brief facts of the case are that the assessee is an individual. The assessee did not file his return of income for the A.Y.2017-18 as Printed from counselvise.com ITA No.1345/Chny/2025 (AY 2017-18) Mrs. Vanaja :: 2 :: required u/s 139(1) of the IT Act. Notice u/s 142(1) dated 09.03.2018 was issued and served on the assessee requiring the assessee to prepare a true and correct return of income in respect of which she is assessable and to furnish the same as per the provisions of Income Tax Rules and Act, 1961. The assessee has not complied with the said notice. The assessee has not filed the return of income as per the provisions of section 139(1) and has also not filed the return of income on or before 31.03.2018, penalty proceedings u/s 271F of the Income Tax Act, 1961 are initiated separately. 3. In the present case, there is a delay of approximately ‘1324’ days in filing of the appeal. While the assessee has acknowledged the delay in Form No. 35, and stated that out of ‘1324’ days, ‘870’ days fall within the Covid-19 pandemic period and during the rest of period, assessee has been suffering from mental agony on account of sudden demise of her husband & health issues and hence, we condone the delay of ‘1324’ days in filing appeal before the Ld.CIT(A). Since the Ld.CIT(A) has dismissed the appeal in limine on account of delay, we find that the reasons given by the assessee is sufficient cause for condoning the delay and hence, we condone the delay and therefore, in the interest of justice we remand the matter back to the file of the AO for denovo assessment since the assessment order is also an ex-parte order passed u/s.144 of the Act. The Ld.AO who shall proceed for denovo assessment after providing Printed from counselvise.com ITA No.1345/Chny/2025 (AY 2017-18) Mrs. Vanaja :: 3 :: proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which Ld.AO shall be at liberty to proceed with the assessment proceedings as per law. The Ld.Counsel for the assessee has also given assurance before the Bench that the assessee will prosecute the case diligently before the AO. 4. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 21st day of July, 2025, in Chennai. Sd/- (जगदीश) (JAGADISH) लेखा सद᭭य/ACCOUNTANT MEMBER Sd/- (मनु क ुमार िगįर) (MANU KUMAR GIRI) ᭠याियक सद᭭य/JUDICIAL MEMBER चे᳖ई/Chennai, ᳰदनांक/Dated: 21st July, 2025. TLN, Sr.PS 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF Printed from counselvise.com "