NATARAJAN KAMATCHISUNDARAM,MADURAI vs. ACIT NON CORP CIRCLE 2 , MADURAI

Brief facts are that the assessee is the proprietor of M/S Sakthi Tooling, Madurai. The unit is manufacturing dies and tools for machinery and providing job work to various industries. Ld.AO framed Assessment order u/s 147 r.w.s 144B of the Act on 19-03-2022 wherein the AO made an addition of Rs.13,53,786/- on account of custom duty paid. During the appellate proceedings assessee has uploaded/submitted detailed reply on 08.10.2023 justifying claim of custom duty paid however, the Ld.CIT(A) upheld the disallowance and dismissed the appeal.

Ld. Counsel for the assessee submitted that the assessee has filed/uploaded written submissions on 08.10.2023 but the same was not considered and dealt point wise by the first appeal authority hence prayed for remand back to Ld.CIT(A) for denovo adjudication of appeal.

Per contra, Ld.JCIT-DR Mr. S. Easwar relied upon the orders of lower authorities and pleaded for dismissal of appeal.

We have heard the rival submissions and perused the materials available on record. We have observed that Ld.CIT(A) while adjudicating appeal has although recorded the reply of the assessee made on 08.10.2023 in its order however, no specific findings has been returned thereon. Therefore, keeping in mind the principle of natural justice, we deem it fit to restored back the appeal to Ld.CIT(A) for denovo adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case with cogent evidence, if any, forthwith failing which Ld. CIT(A) shall be at liberty to proceed with disposal of appeal on merits.

The appeal is allowed for statistical purposes.