VASANTHI,CHENNAI vs. ITO NONCORPORATE WARD 14(4), CHENNAI

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ITA 279/CHNY/2023Status: DisposedITAT Chennai24 April 2023AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee did not attend previous proceedings but, for natural justice, granted another hearing opportunity. The impugned orders were set aside for de-novo adjudication by the first appellate authority.

What were the facts?

The assessee filed appeals for AYs 2012-13 and 2014-15. A key ground was that the CIT(A) passed ex-parte orders. The assessee sought another opportunity, which the revenue opposed.

What were the issues?

Whether the ex-parte orders passed by the CIT(A) were justified and if the assessee should be granted another opportunity for hearing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANOMOHAN DAS

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeals by assessee for Assessment Years (AYs) 2012-13 & 2014-15 arises out of separate orders passed by first appellate authority [CIT(A)] against separate assessments framed by Ld. Assessing Officer (AO). 2. One of the grounds raised by the assessee is that Ld. CIT(A) has erred in passing the ex-parte orders. The Ld. AR has pleaded for another opportunity which has been opposed by revenue.

3.

We find that the assessee did not attend the appellate proceedings despite being provided with various opportunities. However, keeping in mind the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the impugned orders are set aside, for both the years and the appeals are restored to first appellate authority for de-novo adjudication. Needless to add that reasonable opportunity of hearing shall be granted to the assessee. The assessee, in turn, is directed to substantiate its stand.

4.

Both the appeals stand allowed for statistical purposes.

Order pronounced in the open Court on 24th April, 2023.

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