Income Tax Appellate Tribunal - Chennai
P.Jayalalitha, Coimbatore vs Acit, Coimbatore on 23 October, 2017
आयकर अपील य अ धकरण, 'ए' यायपीठ, चे नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
'A' BENCH: CHENNAI
ी जॉज माथन, या यक सद!य एवं
ी ए. मोहन अलंकामणी, लेखा सद य के सम"
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER, AND
SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.1781/Mds/2016
नधारण वष /Assessment Year: 2010-11
Smt. P.Jayalalitha, Vs. The Asst. Commissioner of
Prop: VJP Real Estate, Income Tax,
77/1, ABC VJP Avenue, Circle-II,
Jothipuram P.O., Coimbatore.
Coimbatore-641 047.
[PAN: AFJPJ 1913 K]
(अपीलाथ&/Appellant) ('(यथ&/Respondent)
अपीलाथ& क) ओर से/ Appellant by : None
'(यथ& क) ओर से /Respondent by : Mr.ARV. Sreenivasan, JCIT
सुनवाई क) तार ख/Date of Hearing : 23.10.2017
घोषणा क) तार ख /Date of Pronouncement : 23.10.2017
आदे श / O R D E R
PER GEORGE MATHAN, JUDICIAL MEMBER:
ITA No.1781/Mds/2016 is an appeal filed by the assessee against
the Order of the Commissioner of Income Tax (Appeals)-2, Chennai, in ITA No.184/14-15 dated 30.03.2016 for the AY 2010-11.
2. Mr. ARV. Sreenivasan, JCIT, represented on behalf of the Revenue and 'none' represented on behalf of the assessee. ITA No.1781/Mds/2016
:- 2 -:
3. It was submitted by the Ld.DR that the appeal of the assessee had been dismissed by the Ld.CIT(A) on account of the delay of 267 days in filing of the appeal. It was a submission that the order of the Ld.CIT(A) was liable to be confirmed.
4. We have considered the rival submissions. A perusal of the order of the Ld.CIT(A) shows that the assessee has explained the reason for delay in filing of the appeal which was caused by her Authorized Representative by not informing her regarding the receipt of the Penalty Order. Admittedly, on the fault of the Authorized Representative, the assessee should not put to hardship. In these circumstances, we are of the view that the delay in filing of the appeal before the Ld.CIT(A) is liable to be condoned and we do so. It is further noticed that the Ld.CIT(A) has not decided the appeal of the assessee on merits. In these circumstances, the issues in this appeal are restored to the file of the Ld.CIT(A) for adjudication on merits.
5. In the result, the appeal filed by the assessee is partly allowed for statistical purposes.
Order pronounced in the Open Court on October 23, 2017, at Chennai.
Sd/- Sd/-
(ए. मोहन अलंकामणी) (जॉज माथन)
(A. MOHAN ALANKAMONY) (GEORGE MATHAN)
लेखा सद!य/ACCOUNTANT MEMBER या यक सद!य/JUDICIAL MEMBER
ITA No.1781/Mds/2016
:- 3 -:
चे नई/Chennai,
1दनांक/Dated: October 23, 2017.
TLN
आदे श क) ' त2ल3प अ4े3षत/Copy to:
1. अपीलाथ&/Appellant 4. आयकर आयु5त/CIT
2. '(यथ&/Respondent 5. 3वभागीय ' त न ध/DR
3. आयकर आयु5त (अपील)/CIT(A) 6. गाड फाईल/GF