ABDULKADAR IBRAHIMKALEEL,TIRUPPUR vs. INCOME TAX OFFICER, CIRCLE 1, TIRUPPUR
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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.982/Chny/2023 (ि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)
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.
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