VIJAYAKUMAR,PUDUCHERRY vs. ITO, WARD-3,, PUDUCHERRY

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ITA 2461/CHNY/2024Status: DisposedITAT Chennai11 December 2024AY 2017-18Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)1 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 found that the assessee should be given another opportunity to present their case before the CIT(A). Therefore, the appeal was set aside for denovo adjudication.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) because the assessee did not respond to three notices. The assessment was framed by the Income Tax Officer for the assessment year 2017-18.

What were the issues?

Whether the assessee should be given another opportunity to present their case before the CIT(A) after an ex-parte dismissal.

Which sections of the Income-tax Act were involved?

Section 271AAC (1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

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

Hearing: 10.12.2024Pronounced: 10.12.2024

(िनधा�रणवष� / Assessment Year: 2017-2018) Vijayakumar, Vs. The Income Tax Officer, No.40, L Block, Jawahar Nagar, Ward 3, Boomianpet, Puducherry. Nellithope, Puducherry 605 005. [PAN: AJVPV 3736G] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. T. Vasudevan, Advocate ��यथ� क� ओर से /Respondent by : Ms. T.M. Suganthamala, IRS, Adl. CIT. सुनवाई क� तार�ख/Date of Hearing : 10.12.2024 घोषणा क� तार�ख /Date of Pronouncement : 10.12.2024 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/250/2024-25/1066878417 (1) dated 22.07.2024. The assessment was framed by the The Income Tax Officer, Ward 3, Puducherry for the assessment year 2017-18 u/s.271AAC (1) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 21.09.2022.

2.

At the time of hearing, the ld. Authorized Representative requested for adjournment of appeal, however, the same was not taken on record. We heard

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