VENKATACHALAM GANESAN RAVICHANDRAN,TIRUPPUR V. ITO, WARD-2(4), TIRUPPUR

ITA 2414/CHNY/2024

AI Insights

The case involves Venkatachalam Ganesan Ravichandran, the appellant, who contested an exparte order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2014-15. The primary issue was the addition of undisclosed income related to purchases, which the assessee failed to substantiate during the initial proceedings. The Tribunal found the reasons for the delay in filing the appeal to be bona fide and condoned the delay of 163 days. It was decided to remand the case back to the CIT(A) for a fresh examination, allowing the assessee an opportunity to present supporting documents and arguments.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 107552 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 20-11-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 16-09-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R.ANITA
• Assessee Lawyers: S. GIRISH KUMAR
• Keywords: Condonation of delay; Corroborative evidences
• Section: 143(3); 143(1)

Judgement Text

"आयकर अपीलीय अिधकरण, ’सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी अिमताभ शुƑा, लेखा सद˟ क े समƗ Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. No.2414/Chny/2024 िनधाŊरण वषŊ/Assessment Year: 2014-15 Venkatachalam Ganesan Ravichandran, 693/1A, Ravichandran Cotton Company, Dharapuram Road, Tiruppur 641 608. [PAN: ADNPR9905P] Vs. The Income Tax Officer, Ward 2(4), Tiruppur. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri S. Girish Kumar, Advocate ŮȑथŎ की ओर से/Respondent by : Ms. R. Anita, Addl. CIT सुनवाई की तारीख/ Date of hearing : 20.11.2024 घोषणा की तारीख /Date of Pronouncement : 27.11.2024 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 06.02.2024 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2014-15 challenging exparte order of the ld. CIT(A). 2. We find that this appeal was filed with a delay of 163 days. The assessee filed petition for condonation of delay stating the reasons. I.T.A. No.2414/Chny/24 2 Upon hearing both the parties and on examination of the said petition, we find the reasons stated by the assessee are bonafide, which really prevented the assessee in filing the appeal in time. Thus, the delay of 163 days is condoned. 3. The assessee filed his return of income and the same was processed under section 143(1) of the Income Tax Act, 1961 [“Act” in short]. Subsequently, the case was selected for scrutiny and the assessment was completed under section 143(3) of the Act dated 29.12.2016, inter alia, the Assessing Officer made addition of undisclosed income on account of the purchases claimed to be made since the assessee could not prove the genuineness of the transaction from the creditor. The ld. CIT(A) confirmed the order of the Assessing Officer in the absence of any written submissions/supporting evidence filed by the assessee. 4. The ld. AR Shri S. Girish Kumar, Advocate submits that due to the circumstances beyond his control, the assessee could not file written submissions in support of the grounds raised before the ld. CIT(A). He submits that the assessee is ready to submit written I.T.A. No.2414/Chny/24 3 submissions to substantiate his claim and prayed to remand the matter to the file of the ld. CIT(A). 5. The ld. DR Ms. R. Anita, Addl. CIT opposed the same and drew our attention the impugned order and argues that the ld. CIT(A) has given ample of opportunities to the assessee, but, it was not availed. She vehemently argued that the costs may be imposed in case this Tribunal afford an opportunity by remanding the matter to the file of the ld. CIT(A). 6. Considering the facts and circumstances of the case and submissions of the ld. AR and the ld. DR, in the interest of justice, we deem it proper to remand the matter to the file of the ld. CIT(A) subject to the condition of payment of ₹.2,000/- in favour of the State Legal Aid Authority, Hon’ble Madras High Court within 30 days from the date of receipt of this order and the ld. CIT(A) shall satisfy the payment of cost and decide the issue afresh after considering the written submissions/ documentary evidence as may be filed by the assessee to substantiate his claim. Thus, the grounds raised by the assessee are allowed for statistical purposes. I.T.A. No.2414/Chny/24 4 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 27th November, 2024 at Chennai. Sd/- Sd/- (AMITABH SHUKLA) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 27.11.2024 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF. "