RANGANATHAN VEERAVEL,CHIDAMBARAM vs. ITO, WARD-5, CUDDALORE

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ITA 938/CHNY/2023Status: DisposedITAT Chennai28 November 2023AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principle of natural justice, granted the assessee another opportunity for a hearing. The orders of the lower authorities were set aside, and the assessment was restored to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee's appeal concerns an addition of Rs. 21.02 Lacs made by the Assessing Officer in an ex-parte assessment. The assessee sought another opportunity for a hearing before the Assessing Officer.

What were the issues?

Whether the assessee should be granted another opportunity for a hearing before the Assessing Officer to present their 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: 2011-12) Shri Ranganathan Veeravel, ITO बनाम 18, New Pandit Quarters Ward-5, Annamalai Nagar, Chidambaram-608 002. Cuddalore. / Vs. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AADPV-3440-J (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Girish Kumar (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.21.02 Lacs as made by Ld. Assessing Officer while framing an assessment u/s 144 r.w.s 147 on 24.12.2018. The assessment order as well as appellate order is an ex-parte order. Aggrieved, the assessee is in further appeal before us.

2.

The Ld. AR, appearing for assessee, sought another opportunity of hearing before Ld. AO. 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 orders of lower authorities are set aside and the assessment is restored back to the file of Ld. AO for de novo assessment 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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