ALAGARSAMY NAIDU RAVI,DINDIGUL vs. ITO,CHE-W-(501)(91), CHENNAII

PDF · subscribers
ITA 995/CHNY/2023Status: DisposedITAT Chennai28 November 2023AY 2021-222 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for de novo adjudication. The assessee was granted another opportunity to present its case and substantiate its claims.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-representation, leading to the confirmation of additions made by the Assessing Officer. The assessee is now in further appeal before the ITAT.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the CIT(A) after failing to appear earlier.

Which sections of the Income-tax Act were involved?

Section 143(3)

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: 2021-22) Shri Alagarsamy Naidu Ravi, ITO., बनाम CHE-W-(501)(91) No.5/69, State Bank Road, Sundaram Nagar, Ambathurai Chennai. / Vs. R.S.Post, Dindigul-624 302. �थायीलेखासं./जीआइआरसं./PAN/GIR No. ACNPR-2762-B (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Anandd Babunath (FCA) -Ld. AR � 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 grievance of the assessee in captioned appeal is confirmation of certain additions as made by Ld. Assessing Officer while framing an assessment u/s 143(3) on 23.12.2022. 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.

2.

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.

Latest GST High Court judgments

Search GST case law →