Income Tax Appellate Tribunal - Chennai
Ramadoss Vasantha Kumar, Chennai vs Acit Non Corporate Circle 15(1), ... on 24 February, 2022
आयकर अपीलीय अिधकरण 'बी' ायपीठ चे ई म। IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,ले खा सद< के सम4। BEFORE HON'BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON'BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं ./ITA No.844/Chny/2019 ( िनधाEरण वषE / Assessment Year: 2014-15) Shri. Ramadoss Vasantha Kumar ACIT No.3/202-B, Pandian Salai, बनाम/ Non-Corporate Circle 15(1), Gandhi Nagar, Neelankarai, Vs. Chennai - 600 034. Chennai - 600 115.
था यी ले खा सं ./ जी आ इ आ र सं ./ P AN/GIR No. AB WPV-4193-N (अ पीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे / Appellant by : None थ की ओरसे /Respondent by : Shri P. Sajit Kumar (JCIT) -Ld. DR सु नवाई की तारीख/ : 24-02-2022 Date of Hearing घोषणा की तारीख / : 24-02-2022 Date of Pronouncement आदे श / O R D E R Manoj Kumar Aggarwal (Accountant Member)
1. None has appeared for assessee during hearing of captioned appeal. The Ld. DR pleaded for dismissal of the appeal. However, upon perusal of assessment order dated 20.12.2016, it could be seen that the ITA No.844/Chny/2019 -2- assessment has been framed on best judgment basis u/s 144. The assessee's further appeal has been dismissed in limine by learned first appellate authority since there was a delay of 16 days in the appeal. Aggrieved, the assessee is in further appeal before us.
2. We are of the considered opinion the delay of 16 days should not deprive the assessee to seek justice. Considering the same, we direct Ld. CIT(A) to condone the delay and pass speaking order on merits after affording reasonable opportunity of hearing to the assessee
3. The appeal stands allowed for statistical purposes.
Order pronounced on 24th February, 2022.
Sd/- Sd/-
(MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL)
उपा34 /VICE PRESIDENT लेखासद< / ACCOUNTANT MEMBER
चे)ई / Chennai; िदनां क / Dated : 24-02-2022
JPV
आदे श की Xितिलिप अ 9ेिषत/Copy of the Order forwarded to :
1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT
5.िवभागीय ितिनिध/DR 6. गाड फाईल /GF