KANNAN MOHANAKRISHNAN,VELLORE vs. NFAC, DELHI
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.2817/Chny/2024
(िनधा*रण वष* / Assessment Year: 2016-17)
Shri Kannan Mohanakrishnan
56, Melkrishnapuram,
Samiyar Madam Main Road, Ambur,
Vellore Dist.-635 802. बनाम/
Vs.
ITO
Ward-3
Vellore.
थायीलेखासं./जीआइआरसं./PAN/TAN No. ALBPM-3769-L
(अपीलाथ/Appellant)
:
( थ / Respondent)
अपीलाथकीओरसे/ Appellant by :
None
थकीओरसे/Respondent by :
Smt. D. Babitha (JCIT) -Ld. 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) 2016-17 arises out of an ex-parte order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 04-10-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 02- 05-2023. The assessee has failed to appear before any of lower authorities. Aggrieved, the assessee is in further appeal before us. At the 2
time of hearing, none appeared for assessee. The Ld. DR pleaded for dismissal of the appeal.
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 appeal back to the file of Ld.
CIT(A) for de novo adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case and supply the requisite information.
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
आदेशकीJितिलिपअ'ेिषत/Copy of the Order forwarded to :
1. अपीलाथ/Appellant / Mr.K.Mohanakrishnan, C/o. M/s. Sarathy & Sarathy Advocates, J.R.
Plaza, First floor, 15, Nachiappa Street, Erode-638 001. 2. थ/Respondent
3. आयकरआयु:/CIT Chennai.
4. िवभागीय ितिनिध/DR
5. गाड?फाईल/GF