What did the Tribunal hold?

The ITAT set aside the appeal to the CIT(A) for de novo adjudication, granting the assessee one more opportunity to present evidence. This is subject to a cost of Rs. 5000 to be deposited by the assessee.

The assessee's appeal was dismissed ex-parte by the CIT(A) as the assessee failed to respond to multiple notices. The ITAT noted that the assessment was framed under Section 144.

What were the issues?

Whether the assessee should be given another opportunity to present their case before the CIT(A) after failing to respond to previous notices.

Govindaraj Ravi, Salem vs ITO | ITAT Chennai 2024

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

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

Hearing: 16.12.2024Pronounced: 18.12.2024

(िनधा�रणवष� / Assessment Year: 2017-2018) Govindaraj Ravi, Vs. The Income Tax Officer, Door No.57/30, Venkataraman Street, Ward 1(2), Shevapet, Salem Salem 636 002. [PAN: BERPR 4308J] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. D. Anand, Advocate ��यथ� क� ओर से /Respondent by : Shri. S. Easwar, IRS, JCIT. सुनवाई क� तार�ख/Date of Hearing : 16.12.2024 घोषणा क� तार�ख /Date of Pronouncement : 18.12.2024 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/250/2024-25/1067051238(1) dated 26.07.2024. The assessment was framed by the Income Tax Officer, Ward 1(2), Salem for the assessment year 2017-18 u/s.144 of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 22.11.2019.

We have heard the rival contentions and perused the material on record. We found that the ld. CIT(A) has issued notices on twelve occasions and the assessee

GOVINDARAJ RAVI ,SALEM vs. ITO, WARD-1(2), SALEM

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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