K S V COTTON MILLS P LTD,KARUR vs. ACIT CIRCLE 2(1), TRICHY

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ITA 644/CHNY/2024Status: DisposedITAT Chennai29 May 2024AY 2017-18Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)3 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 restored the matter to the AO for de novo assessment, granting the assessee one last opportunity to present its case, provided it complies fully with the AO's notices.

What were the facts?

The Assessing Officer (AO) passed an ex-parte order due to the assessee's repeated non-compliance. The CIT(A) also dismissed the appeal ex-parte due to the assessee's total non-compliance.

What were the issues?

Whether the assessee should be given another opportunity to present its case before the AO after ex-parte orders were passed due to non-compliance.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY, JM & SHRI AMITABH SHUKLA

Hearing: 20.05.2024Pronounced: 29.05.2024

आदेश / O R D E R

PER AMITABH SHUKLA, A.M :

This appeal arises from vide DIN/order No. ITBA/NFAC/S/250/ 2023- 24/1059655179(1) dated 12.01.2024 of the CIT(A).

ITA No.644/Chny/2023 :- 2 -:

2.0 At the outset the Ld.DR of the assesse drew our attention that the Ld.CIT(A) has passed an ex-parte order consequent to an ex-parte order passed by the Ld. AO and requested that the matter be restored for readjudication. The Ld.AR assured that there will be no non-compliance on its part.

3.0 We have considered the facts of the case in the light of arguments put forth. Material available on record indicates that the AO had passed an order u/s.144 dated 29.12.2019 on account of repeated non- compliance of the assesse. The Ld.CIT(A) was also constrained to dismiss the appeal ex-parte given total non–compliance on the part of the assesse. The correct estimation of assessee’s taxable income can only be done by the AO once the assesse complies fully and correctly with its notices. We are of the view that ends of justice would be met if the assessee is given one last opportunity to present its case before the AO. Accordingly, placing reliance upon the decision in the case of TIN box 249 ITR 216 the matter is restored to the file of the AO for assessment de novo. The assesse is directed to make complete and correct compliance towards the notices issued by the AO. The grounds of appeal raised by the assesee is thus allowed.

ITA No.644/Chny/2023 :- 3 -: 4.0 In the result the appeal is allowed. Order pronounced on 29th May, 2024.

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