ALOK JHAVER,CHENNAI vs. ITO NON-CORPORATE WARD 10(1), CHENNAI

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ITA 488/CHNY/2022Status: DisposedITAT Chennai21 July 2022AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, while acknowledging the assessee's negligence, set aside the CIT(A)'s order and remanded the matter for fresh adjudication, emphasizing the principle of natural justice.

What were the facts?

The assessee's returned income was initially accepted but later enhanced through a rectification order. The assessee failed to appear before the CIT(A), leading to the dismissal of their appeal.

What were the issues?

Whether the assessee should be granted another opportunity for hearing before the CIT(A) despite prior negligence, in the interest of natural justice.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

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

आयकर अपील सं./ (िनधा�रण वष� / Assessment Year: 2012-13) Alok Jhaver, ITO बनाम/ No.253/A, 401-B Block, Asian Gardens Non-Corporate Ward 10(1), Vs. MTH Road, Villivakkam, Chennai – 49 Chennai – 600 034 �थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAFPJ-7869-M (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� की ओरसे/ Appellant by : Shri J.Radhakrishnan (Advocate)-Ld. AR ��थ� की ओरसे/Respondent by : Shri Ravindra T.Mishra (JCIT)-Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 21-07-2022 घोषणा की तारीख /Date of Pronouncement : 21-07-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 31.03.2022 in the matter of an assessment framed by learned Assessing Officer u/s 143(3) on 19.12.2014.

2.

In the assessment order dated 19.12.2014, the returned income was accepted. This order was rectified u/s 154 on 29.08.2017 enhancing the income of the assessee. The assessee preferred further appeal against the same. However, the assessee failed to appear before Ld. CIT(A) which resulted into dismissal of the appeal. Aggrieved, the assessee is in further appeal before us.

3.

The Ld. AR pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR.

4.

Though we concur with the submissions of Ld. Sr. DR that the assessee has remained negligent before Ld. CIT(A), however, keeping in view the principle of natural justice, we set-aside the impugned order and remit the matter back to the file of Ld. CIT(A) for denovo adjudication. The assessee is directed to substantiate its stand.

5.

The appeal stand allowed for statistical purposes.

Order pronounced on 21st July, 2022.

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