SUNDARARAJAN RAMABADRAN ,CHENNAI vs. ITO, NCW-3(1), CHENNAI

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ITA 543/CHNY/2025Status: DisposedITAT Chennai25 April 2025AY 2013-14Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R.RAGHUNATHA (Accountant Member)1 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 found that in the interest of justice, the assessee should be granted another opportunity to prosecute the appeal. The impugned order was set aside and the appeal was restored to the file of the CIT(A).

What were the facts?

The assessee filed a return of income for AY 2013-14. An intimation under Section 143(1) was issued by CPC, levying interest under Section 234B. The assessee's appeal before the CIT(A) was dismissed for non-response to notices.

What were the issues?

Whether the assessee should be granted a further opportunity to present their case before the CIT(A) after failing to respond to previous notices.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA

Hearing: 23.04.2025Pronounced: 25.04.2025

अपीलाथ� क� ओर से/Appellant by : Shri. N. Arjun Raj, Advocate ��यथ� क� ओर से/Respondent by : Ms. Anitha, Addl.C.I.T. सुनवाई की तारीख/Date of Hearing : 23.04.2025 घोषणा की तारीख/Date of Pronouncement : 25.04.2025 आदेश /O R D E R

PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER:

1.

This appeal by the assessee is filed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2013-14, vide order dated 30.01.2025.

2.

The assessee is an individual filed the return of income on 30.07.2013 by declaring an income of Rs.79,10,780/-. The intimation u/s.143 (1) was issued by CPC, dated 19.03.2015 by levying interest u/s.234 B of the Act.

3.

Aggrieved by the order of CPC the assessee preferred an appeal before the ld.CIT(A). In this case, the CIT(A) has dismissed the appeal of the assessee by confirming the order of the CPC for the reason that the assessee has failed to respond for any of the seven notices issued by the ld.CIT(A) as noted in para 4 of the order dated 30.01.2025.

4.

Before us, ld.AR for the assessee submitted that if the appeal be remanded back to the file of CIT(A), the assessee will file all the required details and documents before the first appellate authority and prayed for one more opportunity in the interest of justice.

5.

Per contra, learned DR vehemently opposed to the submissions of learned AR and pleaded for dismissal of the appeal.

6.

We have heard rival submissions and perused the record. We feel that in the interest of justice, one more opportunity is granted to the assessee to prosecute the appeal. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A), wherein assessee will file all the necessary documents and evidence in support of the grounds of appeal. The Ld.CIT(A) who shall proceed with adjudication of appeal as per law, after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which Ld. CIT(A) shall be at liberty to proceed with proceedings on merits as per law. The ld. counsel, who appeared also, assured the bench that he will ensure that the assessee will prosecute the case diligently.

7.

In the result, appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 25th April, 2025

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