VIJAYAKUMAR PRIYADHARSINI,ERODE V. ITO, WARD-1(4), ERODE

ITA 3125/CHNY/2024

AI Insights

The case involves an appeal by the assessee, Vijayakumar Priyadharsini, against the order of the Learned Commissioner of Income Tax (Appeals), Delhi, which was dated 27.09.2024 for the Assessment Year 2017-18. The primary issue was the non-condonation of a delay of '143' days in filing the appeal, attributed to the assessee's health issues and the Covid-19 pandemic. The Tribunal found merit in the assessee's reasons for the delay, including severe spinal cord issues that rendered her bedridden and unable to manage legal affairs or communicate effectively during the delay period. Consequently, the Tribunal decided to condone the delay and remand the case back to the Ld.CIT(A) for a fresh decision on the merits of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126651 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. RAGHUPATHY
• Assessee Lawyers: G.TARUN
• Keywords: Set aside
• Section: 250

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI \u0001ी एबी टी. वक , ाियक सद\u0011 एवं एवं एवं एवं \u0001ी अिमताभ शु\u0018ा, लेखा सद क े सम\u001b BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3125/Chny/2024 िनधा\u000eरण वष\u000e/Assessment Year: 2017-18 Vijayakumar Priyadharsini, 49, Kovalan Street, Teachers Colony, Erode-638 011. v. The ITO, Ward-1(4), Erode. [PAN: AMJPP 9611 R] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr. G. Tarun, Advocate \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Mr. R.Raghupathy, Addl.CIT सुनवाईक\u001aतारीख/Date of Hearing : 19.02.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 23.04.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 27.09.2024 for the Assessment Year (hereinafter referred to as \"AY”) 2017-18. ITA No.3125/Chny/2024 (AY 2017-18) Vijayakumar Priyadharsini :: 2 :: 2. At the outset, the Ld.AR of the assessee submitted that the impugned order of the Ld.CIT(A) is an ex parte order qua assessee and brought to our notice that the Ld.CIT(A) has not admitted the appeal by not condoning the delay of ‘143’ days in filing of the appeal. In this regard, it was brought to our notice that the assessment order was passed on 23.12.2019 for AY 2017-18, but due to the Covid-19 pandemic, the assessee couldn’t file the appeal and excluding the Covid-19 period only ‘143’ days delay in filing of the appeal before the Ld.CIT(A) which fact the Ld.CIT(A) has accepted, but has refused to condone the delay of ‘143’ days which fact is discernable from perusal of Page No.22 of the impugned order. The reason for the delay according to the assessee was that she was suffering from terrible spinal cord issues, because of which, she was bedridden and Dr/physician treating her, advised her complete bed rest and therefore, couldn’t neither contact/explain the case to the Ld.AR nor sign the papers & documents, which resulted in the delay in filing appeal before Ld CIT(A). In support of this contention, the assessee is noted to have submitted an affidavit explaining the cause for the delay. Having gone through the contents of the Affidavit and other evidences substantiating the reasons, we are inclined to condone the delay of ‘143’ days in filing of the appeal before the Ld.CIT(A) [excluding Covid-19 pandemic period]. Therefore, we set aside the impugned order of the Ld.CIT(A) and restore the appeal back to the file of the Ld.CIT(A) and ITA No.3125/Chny/2024 (AY 2017-18) Vijayakumar Priyadharsini :: 3 :: direct him to adjudicate the grounds of appeal raised by the assessee in accordance with sub-section (6) of section 250 of the Income Tax Act, 1961 after hearing the assessee in accordance to law. And the Ld.AR is directed to appear and file written submissions, and the relevant evidences to substantiate its grounds of appeal and Ld CIT(A) to pass order in accordance to law. 3. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 23rd day of April, 2025, in Chennai. Sd/- (अिमताभ शु\u0018ा) (AMITABH SHUKLA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 23rd April, 2025. TLN आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ /Appellant 2. \u000e\u000fथ /Respondent 3. आयकरआयु\u0015/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u000eितिनिध/DR 5. गाड फाईल/GF "