Tanjore Chandrakantam Balakrishnan Ravi Vs. The Deputy Commissioner of Income Tax, Circle-1, Trichy

Parties Involved

Facts Summary

The appeal was filed by Tanjore Chandrakantam Balakrishnan Ravi against the order of the Ld. Commissioner of Income Tax, Trichy dated 05.05.2020 for Assessment Year 2011-12. There was a delay of 1510 days in filing the appeal, which the appellant attributed to the Covid-19 pandemic and his ill health. The appellant received the impugned order during the pandemic and was unable to coordinate with his tax consultant due to health issues. Upon receiving a recovery notice from the department in August 2024, the appellant consulted his tax consultant and filed the appeal. The revenue opposed the condonation of delay. The Tribunal found the delay was due to circumstances beyond the appellant's control and condoned the delay. On merits, the appellant was not given an effective hearing before the assessment order was passed, and the order before the Ld.CIT(A) was passed ex-parte.…

Legal Issues

• 1. Condonation of delay in filing the appeal
• 2. Effective hearing before the assessment order

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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