VIGNESH ASSOCIATES,MADURAI V. DCIT, NCC-1, MADURAI

ITA 2423/CHNY/2024

AI Insights

The case involves Vignesh Associates, who appealed against the order of the CIT(A), National Faceless Appeal Center, Delhi, for the assessment year 2022-23. The primary contention was the ex-parte order confirming the assessment order under section 143(3) of the Income Tax Act, which was dismissed due to late filing without justified grounds. The assessee argued that the delay was due to an unmonitored email created for tax purposes, leading to missed departmental notices. The Tribunal found merit in the assessee's plea for a last opportunity to defend its case and directed the CIT(A) to re-adjudicate the matter.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 27184 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2022-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.ANITA
• Keywords: Set aside
• Section: 143(3); 250

Judgement Text

" Page - 1 - of 3 आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री यस यस विश्वनेत्र रवि, न्यावयक सदस्य एवं श्री अविताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2423/Chny/2024 निर्ाारण वर्ा /Assessment Years: 2022-23 Vignesh Associates, No.56A, P.T.Rajan Road, Narimedu, Madurai, Tamil Nadu-625002, [PAN: AAGFV0025Q] Deputy Commissioner of Income Tax, Non-Corp. Circle-1 Madurai (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : None प्रत्यर्थी की ओर से /Revenue by : Ms. R.Anita, Addl.CIT सुिवाई की तारीख/Date of Hearing : 20.11.2024 घोर्णा की तारीख /Date of Pronouncement : 10.01.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed against the order bearing DIN & Order No.ITBA/NFAC/S/250/2024-25/1066749034(1) dated 16.07.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2022- 23. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 16.07.2024 passed by NFAC, Delhi. 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 14.03.2024 and that ITA No.2423/Chny/2024 :- 2 -: Page - 2 - of 3 the appeal was dismissed for being filed late without any justified grounds. It was pleaded that the assesse had committed delay of just 39 days and for which it had justified grounds. It was stated that the auditor of the assessee had created an email for income tax purposes which got omitted to be monitored regularly leading to omission of departmental notices. It was pleaded that the assessee may be granted one last opportunity for defending its case and that the matter may be restored to Ld. CIT(A) for re adjudication on its merits and that it shall make full compliance to the notices of Ld. CIT(A). The issue of erroneous electronic communication were also reportedly sorted out. 3.0 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. We find sufficient force in the pleadings of the assesse as to why it could not file its appeal in time. We have also noted that apart from merely harping on the issue of delayed filing by the assesse the Ld. CIT(A) has not touched upon merits of the case. The Ld. First Appellate Authority has not 4.0 We are therefore of the view that ends of justice would be met if the case is set aside to the file of the Ld. CIT(A) for readjudication after giving opportunities of being heard to the assesse and to pass a speaking order. We also direct the Ld. CIT(A) to condone the delay of 39 days in ITA No.2423/Chny/2024 :- 3 -: Page - 3 - of 3 filing of appeal in this case. He will be at liberty to call for any remand report from the Ld. AO if warranted by the facts of the case. The assesse shall be bound to comply to all the notices and details called by the Ld. CIT(A). Any non-compliance from the assesse side shall be adversely viewed. Accordingly, we set aside the order of the Ld. First Appellate Authority and direct him to readjudicate the matter de novo. Accordingly, the grounds of appeal raised by the assesse are allowed for statistical purposes. 5.0 In the result, the appeal of the assesse is allowed for statistical purposes. Order pronounced on 10th , January-2025 at Chennai. Sd/- (यस यस नवश्विेत्र रनव) (SS VISWANETHRA RAVI) न्यानयक सदस्य / Judicial Member Sd/- (श्री अनमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, नदिांक/Dated: 10th , January-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT – Madurai 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "