MEENAKSHI SUNDARESWARAL,MADURAI vs. JCIT, COR[PRATE CORC;E-1, MADURAI

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)/JCIT, (hereinafter ‘the

Ld.CIT(A)’), Ludhiana, dated 09.02.2024 for the Assessment Year

(hereinafter ‘AY’) 2017-18.

Appellate Authority [FAA] has passed an impugned ex parte order, since

assessee didn’t bother to respond, despite ‘3’ notices were issued to him.

ITA No.651/Chny/2024 (AY 2017-18) Sri Meenakshi Sundareswaral :: 2 ::

Therefore, FAA was of the opinion that assessee was not

interested/serious about the appeal and therefore, he was pleased to

dismiss the appeal of the assessee by reiterating the decision of the AO.

According to the Ld.AR, the action of the First Appellate Authority is bad

for violation of natural justice, and prayed for one more opportunity to be

granted to the assessee; and also submitted that omission to comply /

respond to the notices were not deliberate; and the Ld.AR also undertook

to appear/represent before the First Appellate Authority given an

opportunity. Though, the Ld.DR opposed for giving one more opportunity

to the assessee, we are of the view that assessee must be heard before

the Ld. First Appellate Authority decide the grounds of appeal as

contemplated u/s.250(6) of the Income Tax Act, 1961 (hereinafter ‘the

Act’). Therefore, we set aside the impugned order of the Ld.CIT(A) and

restore the appeal back to the file of the First Appellate Authority and

direct him to decide the grounds of appeal as envisaged in sub-section (6)

of Sec.250 of the Act. Needless to say that the assessee be given proper

opportunity and the assessee is directed to diligent and also directed to

file written submissions/relevant documents to substantiate its claim

before the First Appellate Authority; and the First Appellate Authority to

pass a speaking order on the grounds of appeal raised by the assessee in

accordance to law.

ITA No.651/Chny/2024 (AY 2017-18) Sri Meenakshi Sundareswaral :: 3 ::

Order pronounced on the 29th day of May, 2024, in Chennai.

Sd/- Sd/- (अिमताभ शु�ा) (एबी टी. वक�) (ABY T. VARKEY) (AMITABH SHUKLA) लेखा सद�य/ACCOUNTANT MEMBER �याियक सद�य/JUDICIAL MEMBER

चे�ई/Chennai, �दनांक/Dated: 29th May, 2024. TLN, Sr.PS आदेश क� �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु� (अपील)/CIT(A) 4. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 5. िवभागीय�ितिनिध/DR 6. गाड�फाईल/GF