WARRIER RUDRAPRASAD,COIMBATORE V. ITO, CORP. WARD-5(1), CHENNAI

ITA 858/CHNY/2025

AI Insights

The case involves an appeal by Warrier Rudraprasad against the orders of the Income Tax Officer, Corporate Ward-5(1), Chennai, and the Commissioner of Income Tax (Appeals), National Faceless Appeal Center, Delhi, for the assessment year 2011-12. The appeal was delayed by 483 days due to the assessee's personal and financial difficulties. Both lower authorities had passed ex-parte orders due to the assessee's non-compliance. The Tribunal found the assessee's non-compliance was not willful but due to personal issues and granted a last opportunity for the assessee to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 653061 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Other Referred Cases: TIN box 249 ITR 216
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTHAM S MUKUNDAN; IRS
• Assessee Lawyers: SURAJ NAHAR
• Keywords: Set aside; Opportunity of being heard

Judgement Text

"आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.858/Chny/2025 Assessment Years: 2011-12 Warrier Rudraprasad, No.13, II Floor, II Street, VCKN Layout, Sivananda Colony, Coimbatore Tamil Nadu-641 012. [PAN: ADWPR1325G] Income Tax Officer, Corporate Ward-5(1), Chennai (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri Suraj Nahar, C.A., प्रत्यर्थी की ओर से /Revenue by : Ms.Gautham S Mukundan, IRS सुनवाई की तारीख/Date of Hearing : 05.06.2025 घोषणा की तारीख /Date of Pronouncement : .06.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / NFAC / S / 250 / 2023-24 / 1056550057(1) dated 26.09.2023 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment year 2011-12. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. ITA No. 858/Chny/2025 Page - 2 - of 4 2.0 It has been noted that there is a delay of 483 days in the case, in filing of this appeal before the tribunal. In its affidavit the assessee has pleaded that the assesse was going through a divorce proceedings with his wife and given the contemporaneous marital discord was unable to concentrate on its tax matters. The assessee was also faced with financial deficiencies and had distanced himself from day to day activities. All these activities contributed to the delay which was neither wilful nor wanton. The assesse submitted that there will not be case of any non- compliance now. We have considered the justification put forth by the assesse and we are satisfied with their adequacy. We are also conscious of the fact that no litigant gains by intentionally delaying its own matters. The Ld. DR did not pose any serious objections to the delay. Accordingly, we hereby condone the delay and proceed to adjudicate this appeal. 3.0 At the outset, the Ld.Counsel for the assessee submitted that both the lower authorities being Ld.AO and Ld.CIT(A) have passed ex- parte orders. It was pleaded that the non-compliance was purely attributable to assessee’s personal difficulties stated hereinabove. The assessee has filed a sworn affidavit now assuring full cooperation before the lower authorities. It was accordingly requested that one last opportunity be given. 4.0 Per contra, the Ld.DR relied upon the order of lower authorities. ITA No. 858/Chny/2025 Page - 3 - of 4 5.0 We have heard rival submissions in the light of material available on records. We have noted that the non-compliance before the lower authorities was not a case of willful defiant to statutory authorities but an inability embedded in personal matters. Be that as it may be, we are of the considered view that ends of justice would be met if assessee is given one last opportunity to plead its case. Accordingly, we set aside the order of lower authorities and direct the Ld.AO to readjudicate the matter de novo after giving due opportunity of being heard to the assessee. The decision to remit it back to the Ld. AO is taken in view of the fact that an Assessing Officer is the fulcrum of assessment proceedings. He possess the first right and responsibilities to examine facts of a case before arriving at his decision qua determination of taxable income in a particular case. We have noted with respectful deference the decision of Hon’ble Apex Court in the case of TIN box 249 ITR 216 on the subject matter. Accordingly, the matter stands remitted back to the Ld. AO for fresh adjudication de novo by passing a speaking order. To the extent the order of lower authorities on the issue stands set aside. The Ld. AO shall give opportunities of being heard to the assesse and it shall be bounden upon the assesse to comply with the notices issued by the Ld. AO. Any non-compliance on the part of the assesse shall be adversely viewed. The assessee is at liberty to produce all the evidences alluded before us including any other evidences deemed relevant in support of its ITA No. 858/Chny/2025 Page - 4 - of 4 claims before the Ld. AO during the readjudication proceedings. Accordingly, all the grounds of appeal raised by the assessee are therefore allowed for statistical purposes. 8.0 In the result, the appeal is allowed for statistical purp Order pronounced on , June-2025 at Chennai. (एबी टी. वर्की) (ABY T VARKEY) न्याधयक सदस्य / Judicial Member (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: , June-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "