VARADHACHARY PARTHASARATHY,CHENNAI V. INCOME TAX OFFICER, NON CORP. WARD 19(4), CHENNAI, CHENNAI

ITA 3275/CHNY/2024

AI Insights

The case involves an appeal by the assessee, Varadhachary Parthasarathy, against the order of the Commissioner of Income Tax (Appeals) NFAC, Delhi, which had dismissed his appeal in limine due to a delay of 153 days in filing the appeal under section 249(3) of the Income Tax Act. The original assessment included additions to the assessee's income on account of salary and insurance commission, leading to a higher tax demand. The assessee argued that the delay was caused by unawareness of the notices and medical problems. The Departmental Representative opposed the leniency due to the assessee's habitual default in appearing before the Assessing Officer. The Tribunal, considering the medical exigencies and the principles of natural justice, decided to condone the delay and remand the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 29365 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M. ASWATHY
• Assessee Lawyers: R.S.LAKSHMI NARAYANAN
• Keywords: Set aside; Salary income; Principle of natural justice
• Section: 147; 144; 153

Judgement Text

" आयकर अपीलीय अिधकरण ‘सी’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय ŵी मनोज क ुमार अŤवाल ,लेखा सद˟ एवं माननीय ŵी मनु क ुमार िगįर, Ɋाियक सद˟ क े समƗ। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA No.3275/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2018-2019) Varadhachary Parthasarathy, B-4, 4th floor, No.53/46, Palayankaran Street, Kodambakkam, Chennai 600 024. [PAN: APTPP3320C] Vs. The Income Tax Officer, Non Corporate Ward 19 (4) Chennai. (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : Shri R.S. Lakshmi Narayanan, Adv. Ĥ×यथȸ कȧ ओर से /Respondent by : Ms. M. Aswathy, JCIT. सुनवाई कȧ तारȣख/Date of Hearing : 24.02.2025 घोषणा कȧ तारȣख /Date of Pronouncement : 25.03.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member) This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals) NFAC, Delhi [CIT(A)] dated 15.10.2024 for Assessment Year 2018-19. 2. Brief facts of the case are that the assessment was completed u/s 147 r.w.s 144 r.w.s 144B of the Act wherein AO had made addition of Rs.20,96,040/- on account of salary income after exemptions/deductions and Rs.1,30,868/- on account 2 ITA No.3275 /Chny/2024` of insurance commission. The total income assessed at Rs.22,26,908/-. on a total income of Rs.7,45,050/- resulting in demand of Rs.1,92,560/-. Assessee further challenged the order of assessment u/s 147 r.w.s 144 r.w.s 144B of the Act before the ld.CIT(A) who dismissed the appeal of the assessee in limine as there was no sufficient cause for delay of 153 days in filing appeal u/s 249(3) of the Act. Aggrieved, assessee is in appeal before us. 3. Before the ld. Counsel for assessee submitted that the assessee had no knowledge of the notices issued. He further submitted that the assessee had medical problem during those days hence not filed the appeal in time. The ld.DR stated that the assessee is habitual defaulter in appearing before the AO hence no lenient view is to be taken in this case for condoning the delay and prayed for dismissal of appeal. 4. Though we concur with the submissions of Ld. Sr. DR however, keeping in mind medical exigencies prevailed at that time and the principle of natural justice, we condone the delay in filing appeal before the ld. CIT(A) and grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for fresh appeal hearing on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which Ld. CIT(A) shall be at liberty to proceed with the appeal proceedings on merits as per law. 3 ITA No.3275 /Chny/2024` 5. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 25th day of March, 2025 at Chennai. Sd/- Sd/- (मनोज क ुमार अŤवाल) (मनु क ुमार िगįर) (MANOJ KUMAR AGGARWAL) लेखा सद˟ / ACCOUNTANT MEMBER (MANU KUMAR GIRI) Ɋाियक सद˟ / JUDICIAL MEMBER चेɄई Chennai: िदनांक Dated : 25-03-2025 KV आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT, Chennai/Coimbatore/Madurai/Salem. 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF "