DURAISAMY ARUL,VILLUPURAM vs. ITO, WARD -2, VILLUPURAM

PDF · subscribers
ITA 997/CHNY/2023Status: DisposedITAT Chennai28 November 2023AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, granted the assessee another opportunity for a hearing before the lower authorities. The impugned order was set aside, and the assessment was restored to the Assessing Officer for a fresh assessment.

What were the facts?

The Assessing Officer made an addition of Rs. 19.06 Lacs while framing an assessment under Section 144. The assessee failed to appear during the appellate proceedings, leading to the confirmation of the additions.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the lower authorities after failing to appear in previous proceedings.

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: 2011-12) Shri Duraisamy Arul ITO बनाम No.478, West Street, Ward-2, / Vs. Kural, Villupuram-606 301. Villupuram. �थायीलेखासं./जीआइआरसं./AN/GIR No. AKIPA-1932-D (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri R.Joseph, (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.19.06 Lacs as made by Ld. Assessing Officer while framing an assessment u/s 144 on 19.12.2018. 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 lower authorities. 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 assessment is restored back to the file of Ld. AO for de novo assessment 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.

Recent GST High Court judgments

Search GST case law →