MARI AYYAPPAN,SIVAGANGA vs. ITO, WARD,1 KARAIKUDI, KARAIKUDI

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ITA 1004/CHNY/2023Status: DisposedITAT Chennai28 November 2023AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A) for fresh adjudication. The assessee was granted another opportunity to present its case and substantiate its claims.

What were the facts?

The Assessing Officer made an addition of Rs. 212.04 Lacs during assessment proceedings. The assessee appealed this to the CIT(A) but failed to appear. The CIT(A) sustained the addition, leading to this further appeal.

What were the issues?

Whether the assessee was denied a fair hearing before the CIT(A) and if a fresh opportunity should be granted to present its case.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपीलीय अिधकरण “बी” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा ! एवं माननीय �ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा*रण वष* / Assessment Year: 2017-18) Shri Mari Ayyappan ITO बनाम No.34/31, Sasthiri 5th Street, Ward-1, / Vs. Vallalar Street, Sivaganga-630 561. Karaikudi. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AHWPA-2534-L (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri P.M.Kathir (Advocate) -Ld. AR � थ�कीओरसे/Respondent by : Shri D.Hema Bhupal (JCIT)-Ld.Sr. DR सुनवाईकीतारीख/Date of Hearing : 28-11-2023 घोषणाकीतारीख /Date of Pronouncement : 28-11-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

The grievance of the assessee in captioned appeal is confirmation of addition of Rs.212.04 Lacs as made by Ld. Assessing Officer while framing an assessment u/s 144 r.w.s. 147 on 17.03.2022. Though the assessee preferred further appeal, it failed to make any representation during appellate proceedings. Accordingly, the addition was sustained against which the assessee is in further appeal before us.

2.

The Ld. AR, appearing for assessee, sought another opportunity of hearing before Ld. CIT(A). 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 impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication on merits after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case. 3. The appeal stand allowed for statistical purpose.

Order pronounced in open court on 28th November, 2023.

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