ABDULKADAR IBRAHIMKALEEL,TIRUPPUR vs. INCOME TAX OFFICER, CIRCLE 1, TIRUPPUR

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ITA 982/CHNY/2023Status: DisposedITAT Chennai28 November 2023AY 2013-242 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the impugned order. The appeal was restored to the CIT(A) for de novo adjudication on merits after providing an opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal was dismissed in limine by the CIT(A) for non-removal of defects. The assessee sought an adjournment but failed to make an effective representation. The assessee is now in appeal before the ITAT.

What were the issues?

Whether the appeal should be dismissed for non-removal of defects without granting an opportunity for hearing. Whether the assessee should be granted another opportunity to present its case.

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: 2013-14) Shri Abdulkadar Ibrahimkaleel ITO, बनाम 86, Kariya Gounder Street, Circle-1, Khaderpet, Tirupur-641 601. Tiruppur. / Vs. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AADPI-9053-Q (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None � थ�कीओरसे/Respondent by : Shri D.Hema Bhupal (JCIT)-Ld.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 registry has noted a delay of 26 days in the appeal. Though Ld. Sr. DR opposed condonation of delay, however, considering the period of delay, the delay is condoned and the appeal is admitted for adjudication on merits.

2.

The assessee has sought adjournment through e-mail. However, upon perusal of impugned order, it could be seen that the appeal has been dismissed in limine for want of removal of defects. The assessee failed to make any effective representation. The Ld. Sr. DR pleaded for dismissal of the appeal. Aggrieved, the assessee is in further appeal before us. 3. 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 remove the defects and substantiate its case. 4. The appeal stand allowed for statistical purpose.

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

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