KP NAGARAJAN,SALEM vs. ITO, WARD-1(1), KRISHNAGIRI

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ITA 778/CHNY/2024Status: DisposedITAT Chennai03 June 2024AY 2012-13Bench: HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, set aside the impugned order and restored the appeal to the CIT(A) for de novo adjudication. The assessee was directed to substantiate its case and provide necessary information.

What were the facts?

The assessee's appeal for AY 2012-13 arose from an assessment order making an addition for unexplained investment. The CIT(A) had granted partial relief, but the assessee failed to appear before the first appellate authority.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the appellate authority, despite previous negligence.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: HON’BLE SHRI ABY T. VARKEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपीलीय अिधकरण “ए” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय �ी एबी टी. वक�, �ाियक सद" एवं माननीय �ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा*रण वष* / Assessment Year: 2012-13) Shri K.P. Nagarajan ITO बनाम/ 52, Karunalayaa, Ram Nagar, Ward-1(1) Kumarasamipatti, Krishnagiri. Vs. Salem-636 007. �थायीलेखासं./जीआइआरसं./PAN/GIR No. ADFPN-7752-A (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri S.Sridhar (Advocate ) (Erode)-Ld.AR � थ�कीओरसे/Respondent by : Shri AR V Sreenivasan (Addl.CIT) -Ld. DR सुनवाईकीतारीख/Date of Hearing : 22-05-2024 घोषणाकीतारीख /Date of Pronouncement : 03-06-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY 2012-13 arises out of an order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 05-02-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s 147 of the Act on 16-12-2019. The assessee has failed to appear during first appellate proceeding. In the assessment order, Ld. AO made addition of unexplained investment. The Ld. CIT(A) granted partial relief to the assessee. Aggrieved, the assessee is in further appeal before us. During hearing, Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR.

2.

Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to grant another opportunity to the assessee to substantiate its case. Therefore, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case and supply the requisite information forthwith failing which Ld. CIT(A) would be at liberty to proceed with disposal of appeal on merits on the basis of material on record.

3.

The appeal stand allowed for statistical purposes. Order pronounced on 3rd June, 2024 Sd/- Sd/- (ABY T. VARKEY) (MANOJ KUMAR AGGARWAL) �ाियक सद" /JUDICIAL MEMBER लेखा सद" / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated :03-06-2024 DS आदेशकीHितिलिपअ'ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु=/CIT 4. िवभागीय�ितिनिध/DR 5. गाडBफाईल/GF

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