SRI MOTORS,CHENNAI vs. ITO, NCW-8(4), CHENNAI
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Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI AMITABH SHUKLA
आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the
Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter in
short "the Ld.CIT(A)”), Delhi, dated 27.03.24 for the Assessment Year
(hereinafter in short "AY”) 2017-18.
At the outset, the Ld.AR of the assessee pointed out that the
Ld.CIT(A) has passed an ex parte order without going into the merits of
ITA No1573 /Chny/2024 (AY 2017-18) M/s. Sri Motors :: 2 ::
the grounds of appeal raised by the assessee. According to the Ld.AR,
even the AO has passed order u/s.144 of Income Tax Act, 1961
(hereinafter in short "the Act") (best judgment assessment) without
hearing the assessee. According to the Ld.AR of the assessee, the
Authorized Representative who was entrusted with the case of the
assessee to represent before the AO, had lost his sight while assessment
proceedings were going on and therefore, couldn’t properly represent
before the AO, which led the AO to pass best judgment assessment
without properly hearing the assessee. Therefore, relying on the decision
of the Hon’ble Supreme Court in the case of TIN Box Co. v. CIT reported
in [2001] 249 ITR 216 (SC), the Ld.AR pleaded one more opportunity be
granted to the assessee before the AO.
Per contra, the Ld.DR doesn’t want us to give one more innings to
the assessee.
Having heard both the sides and perused the records, we note that
the Ld.CIT(A) has passed ex parte order without going into the grounds of
appeal raised by the assessee. Similarly, the AO has passed an ex parte
order without properly hearing the assessee. For the ends of justice and
fair play, since assessee didn’t get proper opportunity before the AO as
held by the Hon’ble Supreme Court in the case of TIN Box Co. (supra), we
set aside the impugned order of the Ld.CIT(A) and restore the
ITA No1573 /Chny/2024 (AY 2017-18) M/s. Sri Motors :: 3 :: assessment back to the file of the AO for de novo assessment and the assessee is directed to file relevant documents/written submissions before the AO and the AO to frame assessment de novo after hearing the assessee.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on the 28th day of August, 2024, in Chennai.
Sd/- Sd/- (अिमताभ शु�ा) (एबी टी. वक�) (AMITABH SHUKLA) (ABY T. VARKEY) लेखा सद�य/ACCOUNTANT MEMBER �याियक सद�य/JUDICIAL MEMBER चे�ई/Chennai, �दनांक/Dated: 28th August, 2024. TLN, Sr.PS आदेश क� �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF
