KARATTUPALAYAM VELAPPAGOUNDER SENGODAN (DECEASED)-REPRESENTED BY SON AND LEGAL HEIR, MUTHU,NAMAKKAL vs. ITO, WARD-1, TIRUCHENGODE, TIRUCHENGODE

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ITA 1178/CHNY/2023Status: DisposedITAT Chennai20 December 2023AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principle of natural justice and the assessee's demise, granted another opportunity for hearing. The assessment is restored to the Assessing Officer for a fresh assessment, with the direction for the assessee to substantiate their case.

What were the facts?

The deceased assessee's appeal concerns an addition of Rs. 43.89 Lacs made by the Assessing Officer on a best judgment basis. The assessee failed to represent their case before the lower authorities.

What were the issues?

Whether the assessee should be granted another opportunity for hearing before the lower authorities due to the demise of the assessee and failure to represent the case.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANOMOHAN DAS

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

The deceased assessee is represented by his son in the present appeal. The sole grievance of the assessee in captioned appeal is confirmation of certain addition of Rs.43.89 Lacs as made by Ld. Assessing Officer while framing an assessment on best judgment basis u/s 144 of the Act on 17-12-2019. Though the assessee preferred further appeal, it failed to make any representation during appellate proceedings as well. Accordingly, the addition was sustained against which the assessee is in further appeal before us.

2.

The Ld. AR, appearing for assessee, submitted that the assessee is no more and therefore, he could not represent his case before lower authorities. The Ld. AR sought another opportunity of hearing before lower authorities. The Ld. AR also undertook to substantiate its case in case another opportunity was given. The Ld. Sr. DR opposed the same. Keeping in mind the principle of natural justice, the bench deems it fit to grant another opportunity of hearing to the assessee. Accordingly, the assessment is restored back to the file of Ld. AO for de novo assessment with a direction to the assessee to substantiate its case. 3. The appeal stand allowed for statistical purpose. Order pronounced in open court on 20th December, 2023.

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