SIVASUBRAMANIAM VINODHKUMAR,MADURAI vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX, MADURAI

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ITA 983/CHNY/2023Status: DisposedITAT Chennai28 November 2023AY 2017-20182 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal concerns the confirmation of an addition of Rs. 35.60 Lacs made by the Assessing Officer (AO) under section 144. The assessment and subsequent appellate order were ex-parte.

What were the issues?

Whether the assessee should be granted another opportunity for a hearing before the AO in an ex-parte assessment.

Which sections of the Income-tax Act were involved?

Section 144

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 Sivasubramaniam Vinodhkumar ACIT बनाम No.1B, Sourashtra School, East Lane, Corporate Circle-1, / Vs. Kamarajar Salai, Madurai-625 009. Madurai. �थायीलेखासं./जीआइआरसं./PAN/GIR No. ACCPV-6821-E (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri T. Vasudevan (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.35.60 Lacs as made by Ld. Assessing Officer while framing an assessment u/s 144 on 28.12.2019. The assessment 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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