THE PONDICHERRY VETERINARY COLLEGE SOCIETY,PUDUCHERRY vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, PUDUCHERRY

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ITA 2608/CHNY/2024Status: DisposedITAT Chennai02 January 2025AY 2015-16Bench: HON’BLE SHRI S.S. VISWANETHRA RAVI (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee failed to substantiate its stand during the first appeal but, in the interest of natural justice, granted another opportunity. The impugned order was set aside, and the appeal was restored to the CIT(A) for de novo adjudication.

What were the facts?

The assessee's appeal for AY 2015-16 arose from an order confirming additions made by the AO on a best judgment basis under Section 147 r.w.s. 144 r.w.s. 144B. The assessee had failed to attend the first appellate proceedings.

What were the issues?

Whether the assessee should be granted another opportunity to substantiate its case before the CIT(A) when it failed to appear during the first appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 69A,Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: HON’BLE SHRI S.S. VISWANETHRA RAVI, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

(िनधा)रण वष) / Assessment Year: 2015-16) The Pondicherry Veterinary College Society DCIT बनाम/ 1, Rajiv Gandhi Institute of Veterinary Circle-1 Education, Vazhudavur Road, Puducherry. Vs. Kurumbapet, Puducherry-605 009. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAABT-2494-F (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri V.Meenakshi Sundar (CA)- Ld.AR � थ�कीओरसे/Respondent by : Shri R.Raghupathy (Addl.CIT) - Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 18-12-2024 घोषणा की तारीख /Date of Pronouncement : 02-01-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

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 21-08- 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 20-03-2023. The grievance of the assessee is two-fold i.e., Addition of Rs.109.41 Lacs u/s. 69A and another addition of Rs.55.00 Lacs u/s 69.

2.

Upon perusal of para-6.1 of impugned order, it could be seen that the assessee has failed to attend first appellate proceedings and accordingly, the assessment has been confirmed. Aggrieved, the assessee is in further appeal before us. The Ld. AR has prayed for another opportunity before lower authorities which has been opposed by revenue.

3.

It is evident that the assessee has failed to substantiate its stand during first appeal. However, keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication with a direction to the assessee to substantiate its case.

4.

The appeal stand allowed for statistical purposes. Order pronounced on 2nd January, 2025 Sd/- Sd/- (S. S. VISWANETHRA RAVI) (MANOJ KUMAR AGGARWAL) �ाियक सद! / JUDICIAL MEMBER लेखा सद! / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 02-01-2025 DS आदेशकीSितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु=/CIT Chennai. 4. िवभागीय�ितिनिध/DR 5. गाडBफाईल/GF

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