NARASINGAMURTHY ELANGOVAN,VILLUPURAM vs. ITO, WARD-1, VILLUPURAM
No AI summary yet for this case.
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./ ITA No.964/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) Shri Narasingamurthy Elangovan ITO., बनाम 56/115 Main Road, Kelaiyur Ward-1, / Vs. Tirukoilur, Villupuram-605 757. Villupuram. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAQPE-4743-E (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Ms.Nidhi Jain & Mr.Rajesh Kumar (CAs) -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)
The grievance of the assessee in captioned appeal is confirmation of certain addition of Rs.0.57 Lacs & Rs.12.62 Lacs as made by Ld. Assessing Officer while framing an assessment u/s 144 r.w.s 147 on 29.03.2022. Though the assessee preferred further appeal, it failed to make any representation during appellate proceedings. Accordingly, the additions were sustained against which the assessee is in further appeal before us.
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.
Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा34 / VICE PRESIDENT लेखा सद6 / ACCOUNTANT MEMBER चे8ई Chennai; िदनांक Dated :28-11-2023 DS आदेशकीAितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु@/CIT 4. िवभागीय�ितिनिध/DR 5. गाडEफाईल/GF