SABINA MUYEENUDDIN,KANCHEEPURAM vs. INCOMETAX OFICER, CHENNAI

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ITA 746/CHNY/2023Status: DisposedITAT Chennai25 July 2023AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and restored the appeal to the CIT(A) for fresh adjudication. The assessee was directed to substantiate its case, adhering to the principles of natural justice.

What were the facts?

The assessee's appeal for AY 2013-14 was filed with a delay of 60 days. The assessee did not appear during the appellate proceedings before the CIT(A), leading to the confirmation of the assessment order.

What were the issues?

Whether the assessee should be granted another opportunity for hearing before the CIT(A) due to non-appearance and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

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

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of the first appellate order passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 16-02-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) r.w.s 147 of the Act on 22-03-2016.

2.

The Registry has noted delay of 60 days in the appeal, the condonation of which has been sought by the assessee on the strength of affidavit of the assessee. The Ld. DR opposed the condonation of delay. However, keeping in view the period of delay and contents of the affidavit, we condone the delay and admit the appeal for adjudication on merits.

3.

Upon perusal of para-2 of impugned order, it could be seen that the assessee did not appear during appellate proceedings which resulted into confirmation of assessment. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR.

4.

Keeping in mind the principle of natural justice and accepting the prayer made by ld. AR, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the appeal is restored back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to substantiate its case.

5.

The appeal stand allowed for statistical purposes. Order pronounced on 25th July, 2023 Sd/- Sd/- (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) �ाियक सद!/JUDICIAL MEMBER लेखासद! / ACCOUNTANT MEMBER चे5ई Chennai; िदनांक Dated :25-07-2023 DS आदेशकीUितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. !"थ�/Respondent 3. आयकरआयु>/CIT 4. िवभागीय!ितिनिध/DR 5. गाडCफाईल/GF

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