Income Tax Appellate Tribunal - Chennai
Smt Raja Sasikala, Tiruvallur vs Ito,Ward-2, Viluppuram on 30 March, 2022
आयकर अपीलीय अिधकरण 'डी' ायपीठ चे ई म।
IN THE INCOME TAX APPELLATE TRIBUNAL "D" 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.913/Chny/2020 ( िनधाDरण वषD / Assessment Year: 2011-12) Smt. Raja Sasikala ITO No. 438, Phase 1 & 2, बनाम/ Ward -2, Kattunava Nagar, Thiruverkadu, Vs. Villupuram. Ayappakam, Tiruvallur - 600 077.
था यी ले खा सं ./ जी आ इ आ र सं ./ P AN/GIR No. BHGPS-5436-N (अ पीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे / Appellant by : Shri D. Anand (Advocate) - Ld. AR थ की ओरसे /Respondent by : Shri G. Johnson (Addl. CIT) -Ld. DR सु नवाई की तारीख/ : 30-03-2022 Date of Hearing घोषणा की तारीख / : 30 -03-2022 Date of Pronouncement आदे श / O R D E R Manoj Kumar Aggarwal (Accountant Member)
1. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of the order of learned Commissioner of Income Tax (Appeals), Puducherry [CIT(A)] dated 11-09-2020 in the matter of ITA No.913/Chny/2020 -2- assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s 147 of the Act on 21-12-2018.
2. The Ld. AR, drawing our attention to the orders of the lower authorities, pleaded for another opportunity of substantiating the case. The Ld. AR submitted that there was reasonable cause for late filing of appeal before Ld. CIT(A). The Ld. Sr. DR opposed the same and submitted that the assessee remained negligent in attending assessment proceedings as well as appellate proceedings.
3. The material facts are that the assessee being resident individual was assessed on best judgment basis u/s. 144 r.w.s. 147 of the Act wherein the deposits of Rs.10.56 Lacs were assessed as assessee's income. Though, the assessee preferred further appeal, however, the Ld. CIT(A) dismissed the appeal on technical ground for want of condonation of delay. It was noted by Ld. CIT(A) that the appeal was filed on 19-06-2019, however, the appeal was required to filed on or before 24-01-2019. Accordingly, the appeal was dismissed. Aggrieved, the assessee is in further appeal before us.
3. Though, we concur with the submissions of the Ld. Sr. DR that the assessee's own negligence gas resulted into dismissal of the appeal, however, keeping in view the principles of natural justice, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A). The Ld. CIT(A) shall consider the condonation of delay leniently and if the appeal is admitted, adjudicate the same on merits by way of speaking order. The assessee, in turn, is directed to substantiate its case failing which Ld. CIT(A) shall be at liberty to dispose of the appeal on the basis of material on record.
ITA No.913/Chny/2020 -3-4. The appeal stands allowed for statistical purposes.
Order pronounced on 30th March, 2022.
Sd/- Sd/-
(MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL)
उपा34 /VICE PRESIDENT लेखासद< / ACCOUNTANT MEMBER
चे)ई / Chennai; िदनां क / Dated : 30-03-2022 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