VEERAMANI,TUTICORIN vs. ITO, WARD 2, TUTICORIN, TUTICORIN
आयकर अपीलीय अिधकरण “ए” ायपीठ चेई म।
IN THE INCOME TAX APPELLATE TRIBUNAL
“A” BENCH, CHENNAI
माननीय ी एबी टी. वक , ाियक सद" एवं
माननीय ी मनोज कुमार अ'वाल ,लेखा सद" के सम)।
BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपील सं./ ITA No.2816/Chny/2024
(िनधा*रण वष* / Assessment Year: 2015-16)
Shri Veeramani
1/326, Housing Board,
Millerpuram, Tuticorin-628 008. बनाम/
Vs.
ITO
Ward-2
Tuticorin.
थायीलेखासं./जीआइआरसं./PAN/TAN No. AJOPV-9442-J
(अपीलाथ/Appellant)
:
( थ / Respondent)
अपीलाथकीओरसे/ Appellant by :
Shri Girish Kumar (Advocate) - Ld. AR
थकीओरसे/Respondent by :
Smt. D. Babitha (JCIT) -Ld. Sr. DR
सुनवाईकीतारीख/Date of Hearing
:
21-01-2025
घोषणाकीतारीख /Date of Pronouncement
:
03-02-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 16-08- 2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 147 r.w.s. 144 r.w.s. 144B of the Act on 04-01-2024. The registry has noted delay of 5 days in the appeal which stands condoned. The assessee has failed to appear before any of the lower authorities. It could also be seen that the first appeal was filed with 2
delay 130 days. Finding no reasonable cause, the appeal was not admitted by first appellate authority. Aggrieved, the assessee is in further appeal before us. The Ld. AR has prayed for another opportunity of hearing before lower authorities which has been opposed by revenue.
2. Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to grant another opportunity to the assessee to substantiate its case. Therefore, we set aside the impugned order and restore the assessment back to the file of Ld. AO for fresh consideration. The same shall come at a cost of Rs.2,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services
Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to Ld. AO who shall proceed for de novo assessment. The assessee is directed to substantiate its case forthwith.
3. The appeal stand allowed for statistical purposes.
Order pronounced on 3rd February, 2025 (ABY T. VARKEY) (MANOJ KUMAR AGGARWAL)
ाियक सद" /JUDICIAL MEMBER लेखा सद" / ACCOUNTANT MEMBER
चे1ई Chennai; िदनांक Dated :03-02-2025
DS
आदेशकीIितिलिपअ'ेिषत/Copy of the Order forwarded to :
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकरआयु:/CIT Madurai.
4. िवभागीय ितिनिध/DR
5. गाड?फाईल/GF