SUBASHREE GARMENTS (P) LTD.,TIRUPUR vs. DCIT,NFAC, DELHI

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ITA 817/CHNY/2023Status: DisposedITAT Chennai28 August 2023AY 2016-172 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, considering the principle of natural justice, restored the assessment to the Assessing Officer for de novo assessment. The assessee was directed to substantiate its case and file necessary documents.

What were the facts?

The assessee's appeals were dismissed on technical grounds for delay condonation. The assessment was framed on a best judgment basis due to the assessee's non-cooperation and failure to appear before lower authorities.

What were the issues?

Whether the assessee should be granted another opportunity for hearing before the lower authorities despite previous non-cooperation and delay in filing appeals.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, CHENNAI

Before: HON’BLE SHRI V. DURGA RAO, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Heard together (3 matters)

ITA No.816/Chny/2023
ITA No.817/Chny/2023
ITA No.818/Chny/2023

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The grievance of the assessee in captioned appeals is common i.e., the first appeal has been dismissed on technical ground for want of condonation of delay. The assessment has also been framed on best judgment basis u/s 144 r.w.s. 147 since the assessee failed to make any representation before lower authorities and remained non-cooperative.

2.

The only prayer made by Ld. AR is another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.

3.

Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to restore the assessment, in all the years, to the file of Ld. AO for de novo assessment with a direction to the assessee to substantiate its case and file requisite documents forthwith.

4.

All the appeals stands allowed for statistical purposes. Order pronounced on 28th August, 2023. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद /JUDICIAL MEMBER लेखासद / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 28-08-2023 DS आदेशकीTितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. !"थ"/Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडBफाईल/GF

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