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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM
आयकर अपीलीय अिधकरण ‘बी’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� एवं माननीय �ी मनु कुमार िग�र, �ाियक सद� के सम�। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.636/Chny/2024 (िनधा�रणवष� / Assessment Year: 2016-17) Natarajan Kamatchisundaram, Vs. The Assistant Commissioner of 52/18, INTUC Colony, Income Tax, Bestin Nagar III Cross Street, Non Corporate Circle 2, Bethaniyapuram, Madurai. Madurai 625 016. [PAN: ALEPK 3923B] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. G. Baskar, Advocate ��यथ� क� ओर से /Respondent by : Shri. S. Easwar, IRS, JCIT. सुनवाई क� तार�ख/Date of Hearing : 20.05.2024 घोषणा क� तार�ख /Date of Pronouncement : 29.05.2024 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of the order No.ITBA/NFAC/S/250/2023-24/1061009726 (1) of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 15.02.2024 in the matter of assessment order framed by the Ld.AO 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.
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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
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failing which Ld. CIT(A) shall be at liberty to proceed with disposal of appeal on merits. 6. The appeal is allowed for statistical purposes.
Order pronounced in open court on 29th day of May, 2024
Sd/- Sd/- (मनोज कुमार अ�वाल) (मनु कुमार िग�र) (MANOJ KUMAR AGGARWAL) (MANU KUMAR GIRI) लेखा सद� / ACCOUNTANT MEMBER �ाियक सद� / JUDICIAL MEMBER चे�ई Chennai: िदनांक Dated : 29-05-2024 KV आदेश क� ��त�ल�प अ�े�षत /Copy to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT Chennai/Coimbatore/Madurai/Salem. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF