आयकर अपीलीय अिधकरण ‘बी’’’ (cid:586)ायपीठ चे(cid:580)ई म७। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय ঒ी मनु कु मार िगौर, (cid:586)ाियक सद(cid:735) एवं

माननीय ঒ी जगदीश, लेखा सद(cid:735) के सम঴।

BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपील सं./ ITA Nos.2860, 2861, 2862 and 2863/Chny/2024 (िनधा१रणवष१ / Assessment Years: 2013-14, 2014-15, 2015-16 and 2016-2017)

Shanmugam Arivazhagan, Vs. The Income Tax Officer, th

50A, 8 Street, Non Corp ward 22(6)

Vembuliamman Koil Street, Tambaram.

Selaiyur, Kanchipuram 600 073. Chennai.

[PAN: AACPA 1677R]

(अपीलाथ(cid:568)/Appellant) ((cid:292)×यथ(cid:568)/Respondent)

: Shri D. Anand, Advocate अपीलाथ(cid:568) क(cid:551) ओर से/ Appellant by : Ms. Pushpa Hemachand, IRS, JCIT.

(cid:292)×यथ(cid:568) क(cid:551) ओर से /Respondent by : 22.01.2025 सुनवाई क(cid:551) तार(cid:547)ख/Date of Hearing : 23.01.2025 घोषणा क(cid:551) तार(cid:547)ख /Date of Pronouncement आदेश / O R D E R MANU KUMAR GIRI (Judicial Member)

These four appeals filed by the assessee are directed against the orders of the Ld. Commissioner of Income Tax (Appeals)(NFAC) Delhi [CIT(A)] even date

28.10.2024 for Assessment Years 2013-14, 2014-15, 2015-16 and 2016-17.

2. Brief facts of the case are that the assessee is a senior citizen and retired govt. employee who is earning mere pension income and small salary income. The assessee is incapable of understanding and using the income tax portal to submit his reply, if any. The Appellant did not file the return of Income for the relevant assessment year. The case of the Appellant was reopened and notices were issued u/s 148 of the Act. In response of the same, the Appellant filed his return of Income on 03-02-2022 declaring a total income of Rs. 17,07,265/-, However, the Appellant did not pay the tax on the date of filing the return. Subsequently, the case was picked by the National Faceless Assessment Centre and the assessment completed u/s 147 r.w.s.144 r.w.s.144B of the Act. Thereafter, penalty proceedings u/s 271(1)(b) has been initiated by the AO for non-compliance of notices dated 13.11.2021 and 17.02.2022 u/s 142(1) of the Act for Assessment Years 2013-14, 2014-15, 2015-16 and 2016-17. Subsequently penalty orders are passed levying penalty u/s 271(1(b) of the Act. (Covid-19 pandemic period was between

15.03.2020 to 28.02.2022).

3. Against the penalty orders u/s 271(1)(b), the assessee filed appeals before the CIT(A) who dismissed the appeals invoking section 249(3) of the Act on account of the delay of 15 days in filing appeals. At the outset, the ld. counsel for the assessee pointed out that no opportunity was given by the ld.CIT(A) to address the issue of delay in filing appeal or rectify such defect in the Form 35, if any. Per contra, the ld. DR, Ms. Pushpa Hemachand, JCIT strongly supported the orders of the ld.CIT(A) and read out paras No.6.1 & 6.2 of the impugned order. The ld.DR further pleaded for the dismissal of the appeals.

4. We have heard the both parties and perused the orders of the lower authorities and find that the ld.CIT(A) nowhere has given specific notice or opportunity to the assessee explain the reasons for delay in filing appeals.

Section 249(3) of the Act reads as under:

‘’The Joint Commissioner (Appeals) or the Commissioner (Appeals)] may, admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period’.

Section 249 speaks of Form of appeal and limitation. We gather from section 249 that once an order is passed by the Assessing Officer, assessee may decide to file an appeal before the Commissioner of Income-tax (Appeals). The procedure for filing an appeal by the assessee before the CIT(A) is laid out in Section 249 of Act and Rules 45 and 46 of the Income Tax Rules, 1962. The procedure, in short, is that the appeal is to be filed in Form No. 35 within 30 days of the receipt of the order being contested. How