SHRIRAM VYAPAR PVT. LTD.,CHENNAI vs. ITO CORPORATE WARD 6(2), CHENNAI

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ITA 1721/CHNY/2019Status: DisposedITAT Chennai07 September 2022AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, set aside the CIT(A)'s order and restored the appeal for fresh adjudication. The assessee was directed to substantiate its case.

What were the facts?

The assessee's appeal for AY 2013-14 was dismissed by the CIT(A) due to lack of representation. The assessee sought another opportunity for hearing before the first appellate authority.

What were the issues?

Whether the assessee was denied a fair hearing by the CIT(A) and if a fresh opportunity should be granted.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / 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 order of learned Commissioner of Income Tax (Appeals)-15, Chennai [CIT(A)] dated 29-03-2019 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 25-03-2016. In the assessment order, the assessee has been saddled with additions of service charges, agent expenses, business promotion expenses and disallowance of depreciation.

1.

2 - 2. The Ld. AR, at the outset, pleaded for another opportunity of hearing before first appellate authority since there was no representation from the assessee. The Ld. DR, on the other hand, pleaded for dismissal of the appeal.

3.

Upon perusal of para 4.3.1 of the order, it could be seen that the assessee sought adjournment on date of hearing and accordingly, the appeal was dismissed for want of evidences and explanations. Keeping in view the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Therefore, accepting the plea of Ld. AR, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to substantiate its case failing which Ld. CIT(A) shall be at liberty to dispose-off the appeal on the basis of material on record.

4.

The appeal stand allowed for statistical purposes.

Order pronounced on 05th September, 2022.

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