KALIYANNAGOUNDER MANI,NAMAKKAL vs. ITO, WARD-2,, NAMAKKAL

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ITA 2107/CHNY/2024Status: DisposedITAT Chennai22 October 2024AY 2017-181 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

While acknowledging the assessee's negligence and failure to appear, the Tribunal, in the interest of natural justice, decided to provide another opportunity for hearing. The appeal was restored to the CIT(A) for de novo adjudication.

What were the facts?

The assessee's appeal arose from an ex-parte order passed by the CIT(A) which confirmed an addition of cash deposits. The assessee had failed to appear before the lower authorities. The registry noted a delay of 4 days in filing the appeal, which was condoned.

What were the issues?

Whether the assessee should be granted another opportunity for hearing despite negligence, in the interest of natural justice, and whether the appeal should be restored for de novo adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

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

(िनधा9रणवष9 / Assessment Year: 2017-18) Shri Kaliyannagounder Mani ITO बनाम/ 3/100, Madakasampatti, Ward-2 K.Pudupalayam Post, Vs. Namakkal. P.Velur TK, Namakkal-637 017. �थायीलेखासं./जीआइआरसं./PAN/GIR No. BFTPM-9212-H (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri T.S.Lakshmi Venkataraman (FCA) -Ld. AR � थ�कीओरसे/Respondent by : Shri Ashwin D Gowda (Addl.CIT)-Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 22-10-2024 घोषणा की तारीख /Date of Pronouncement : 22-10-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee arises out of ex-parte order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 05-06-2024 in the matter of an assessment framed by the Ld.AO u/s.147 of the Act on 29-09-2021. The registry has noted delay of 4 days, which stands condoned. In the assessment order, Ld. AO made addition of cash deposits for Rs.8.41 Lacs u/s.69A. The Ld. CIT(A) confirmed the same. It could be seen that the assessee has failed to appear before any of lower authorities.

2.

During hearing, Ld. AR has prayed for another opportunity of hearing which has been opposed by Ld. Sr. DR.

3.

Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee to substantiate its case. Accordingly, the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication with a direction to the assessee to substantiate its case.

4.

The appeal stand allowed for statistical purposes. Order pronounced on 22nd October, 2024.

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