LATE SHRI KALIANNAGOUNDER SUNDARAMOORTHY, REP. BY SUNDARAMOORTHY SANGEETHA,COIMBATORE vs. ACIT, NCC-2, , COIMBATORE

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ITA 2052/CHNY/2024Status: DisposedITAT Chennai21 October 2024AY 2014-15Bench: HON’BLE 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, considering that the case is now represented by the legal heir, deemed it fit to grant another opportunity for substantiating the case. The appeal is therefore restored back to the file of the Ld. CIT(A) for fresh adjudication.

What were the facts?

The appeal is filed by the legal heir of the deceased assessee for Assessment Year 2015-16. The assessee failed to appear before the Ld. CIT(A) in the prior appellate proceedings, resulting in an ex-parte order.

What were the issues?

Whether the legal heir of the deceased assessee should be granted an opportunity to present the case afresh before the CIT(A) after an ex-parte order was passed due to the assessee's non-appearance.

Which sections of the Income-tax Act were involved?

Section 143(3)

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: 2015-16) Ms. Sundaramoorthy Sangeetha ACIT L/H of Late Shri Kaliannagounder Non-Corporate Circle-2, बनाम/ Sundaramoorthy Coimbatore. 770,/12, Avinashi Road, Vs. Civil Aerodrome Post, Coimbatore-641 014. �थायीलेखासं./जीआइआरसं./PAN/GIR No. ACKPS-1316-F (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri S. Sricharan (CA) for Mr. N.V. Balaji, Advocate - Ld. AR � थ�कीओरसे/Respondent by : Shri Ashwin D Gowda (Addl.CIT) - Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 21-10-2024 घोषणा की तारीख /Date of Pronouncement : 21-10-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by legal heir of the deceased assessee for Assessment Year (AY) 2015-16 arises out of an ex-parte order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 06-06-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 29-12-2016.

2.

In the assessment order, Ld. AO made addition of Rs.117.68 Lacs which represent sundry creditors. During appellate proceedings, the assessee failed to appear before Ld. CIT(A) and accordingly, the assessment was confirmed against which the assessee is in further appeal before us. The Ld. AR has pleaded for another opportunity of hearing to the legal heir of the assessee which has been opposed by Ld. Sr. DR.

3.

Since the case is now being represented by legal heir, we deem it fit to grant another opportunity to the legal heirs to substantiate the case of the assessee. Therefore, the appeal is restored back to the file of Ld. CIT(A) for fresh adjudication. The legal heirs are directed to substantiate their case forthwith.

4.

The appeal stand allowed for statistical purposes. Order pronounced on 21st October, 2024.

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