RAJAGOPAL RAVIKUMAR,VELLORE vs. ITO, WARD-1,, VELLORE

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ITA 2634/CHNY/2024Status: DisposedITAT Chennai31 December 2024AY 2017-18Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principle of natural justice, decided to grant the assessee another opportunity to present its case. The impugned order was set aside, and the assessment was restored to the AO for a fresh assessment.

What were the facts?

The assessee's appeal for AY 2017-18 arose from an ex-parte order by the CIT(A) based on a best judgment assessment by the AO. The AO made an addition of Rs. 71.89 Lacs based on Form 26AS data, and the assessee failed to appear before lower authorities.

What were the issues?

Whether the assessee should be granted another opportunity to present its case despite previous negligence, and the validity of an ex-parte assessment order.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

(िनधा)रण वष) / Assessment Year: 2017-18) Shri Rajagopal Ravikumar ITO बनाम Abdullahpuram, Bangalore Road, Ward-1 / Vs. Vellore-632010. Vellore. �थायीलेखासं./जीआइआरसं./PAN/GIR No. ANBPR-6536-L (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Ms.T.V. Muthu Abirami (Advocate) - Ld.AR � थ�कीओरसे/Respondent by : Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 18-12-2024 घोषणा की तारीख /Date of Pronouncement : 31-12-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an ex-parte order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 10-09-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 147 r.w.s. 144 of the Act on 03-12-2022. In the assessment order, Ld. AO made addition of Rs.71.89 Lacs. The same was on the basis of data reflected in Form 26AS. The assessee failed to make any representation before any of the lower authorities. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR.

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 assessment back to the file of Ld. AO for de novo assessment with a direction to the assessee to substantiate its case and supply the requisite information forthwith.

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