KARANDHAI TAMIL SANGAM,THANJAVUR vs. DCIT, CIRCLE-1, THANJAVUR

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ITA 765/CHNY/2020Status: HeardITAT Chennai23 February 2022AY 2010-112 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the appeals to the Assessing Officer to frame the assessment de novo after providing sufficient opportunity of hearing to the assessee. The assessee was directed to cooperate with the AO for early disposal.

What were the facts?

The assessee filed appeals against ex-parte orders passed by the CIT(A) without providing an opportunity of hearing. The Assessing Officer had framed the assessment under Section 144 read with Section 147 due to non-compliance with notices.

What were the issues?

Whether the CIT(A) erred in passing ex-parte orders without affording an opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, CHENNAI

Before: SHRI C.M. GARG, JM & SHRI ARUN KHODPIA, AM

Hearing: 23/02/2022Pronounced: 23/02/2022

O R D E R Per C.M.Garg, JM: These two appeals have been filed by the assessee against the order of Commissioner of Income Tax (Appeals)-1, Trichy, both dated 10.08.2020 for the assessment year 2010-2011 & 2011-2012.

2.

At the outset, ld. AR submitted that the CIT(A) has passed the ex- parte order without providing any opportunity of hearing. Therefore, the ld. AR prayed for an opportunity to represent its case before the AO.

3.

On the other hand, ld. DR relied on the orders of lower authorities.

4.

We have heard the rival submissions of both the parties and perused the relevant material placed in the record of the Tribunal. We find that the Assessing Officer has framed the assessment u/s.144 r.w.s.147 of the Act as the assesse did not comply to the notice issued by the AO. The CIT(A) also confirmed the findings of AO. Ld. AR before the Bench 2 submitted that the assessee may be provided one more opportunity to substantiate its claim before the AO. Considering the facts and circumstances of the case and in the interest of justice, there will be no loss to the Revenue if one more opportunity be granted to the assessee to represent its case before the AO. Accordingly, we restore both the appeals of the assessee for the respective years under consideration to the file of AO to frame the assessment de novo considering the submissions of the assessee, after providing sufficient opportunity of hearing to the assessee. The assessee is also directed to cooperate with the AO positively, in early disposal of the case.

5.

In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 23/02/ 2022. Sd/- Sd/- (ARUN KHODPIA) (C.M.GARG) लेखध सदस्य /ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER Chennai; नििाांक Dated 23/02/2022 Prakash Kumar Mishra, Sr.P.S.(on tour) आदेश की प्रनिनलनप अग्रेनर्ि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant-

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