MUTHUSWAMY ARUMUGHAM,COIMBATORE vs. ITO, NCW-4(3), COIMBATORE
आयकर अपीलीय अिधकरण ‘बी’’ Ɋायपीठ चेɄई मŐ।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘B’ BENCH, CHENNAI
माननीय ŵी मनोज कुमार अŤवाल ,लेखा सद˟ एवं
माननीय ŵी मनु कुमार िगįर, Ɋाियक सद˟ के समƗ।
BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER
AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER
आयकरअपील सं./ ITA No.2665/Chny/2024
(िनधाŊरणवषŊ / Assessment Year: 2017-2018)
Muthuswamy Arumugham,
No.2, Vidya Nagar Civil Aerodrame Post,
Coimbatore 641 014. [PAN: AAJPA 4072H]
Vs.
The Income Tax Officer,
Non Corporate Ward 4(5)
Coimbatore
(अपीलाथȸ/Appellant)
(Ĥ×यथȸ/Respondent)
अपीलाथȸ कȧ ओर से/ Appellant by : Shri. N. Arjun Raj, Advocate
Ĥ×यथȸ कȧ ओर से /Respondent by : Ms. R. Kavitha, Addl. CIT.
सुनवाई कȧ तारȣख/Date of Hearing
: 18.12.2024
घोषणा कȧ तारȣख /Date of Pronouncement
: .01.2025
आदेश / O R D E R
PER MANU KUMAR GIRI (Judicial Member) This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in order No.ITBA/NFAC/S/250/2024-25/106917888 (1) dated 27.09.2024. The assessment was framed by the Income Tax Officer, Non Corporate Ward 4(5) Coimbatore for the assessment year 2017-18 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 28.12.2019. 2. We heard the rival contention and perused the material available on record. Before us, the ld. Counsel for assessee submitted that the AO as well as ld. CIT(A) explanation. On the other hand, the ld. Departmental Representative stated the ld. AO had issued several notices and further the ld. CIT(A) issued fourteen notices and the assessee did not respond. Hence, he argued that no lenient view is to be taken in this case and prayed for dismissal of appeal. 3. Though we concur with the submissions of Ld. Sr. DR however, keeping in mind the principle of natural justice and grant another opportunity of hearing to the assessee. We also find that assessee has not represented before the ld.CIT(A) despite notices. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. AO for denovo assessment and for better acquitance on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence, confirmations and documents, if any, forthwith without any fail, failing which Ld. AO shall be at liberty to proceed with the assessment proceedings on merits as per law. 4. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 9th day of January, 2025 (मनोज कुमार अŤवाल)
(मनु कुमार िगįर)
(MANOJ KUMAR AGGARWAL)
लेखा सद˟ / ACCOUNTANT MEMBER
(MANU KUMAR GIRI)
Ɋाियक सद˟ / JUDICIAL MEMBER
चेɄई Chennai:
िदनांक Dated : 09-01-2025
KV
आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to :
1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT, Coimbatore 4. िवभागीयŮितिनिध/DR
5. गाडŊफाईल/GF