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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY, JM & SHRI AMITABH SHUKLA
(अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलधर्थी की ओर से/ Assessee by : Shri Anand Babunath, F.C.A प्रत्यर्थी की ओर से /Revenue by : Shri P.Sajit Kumar, JCIT सुनवाई की तारीख/Date of Hearing : 20.05.2024 घोषणा की तारीख /Date of Pronouncement : 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- 24/1060899837(1) dated 14.02.2024 of the CIT(A).
ITA No.655/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 and requested that the matter be restored for readjudication. The Ld.DR argued against restoring the issue back to the Ld.AO. The Ld.AR assured that there will be no non- compliance on its part and that it will file all necessary documentary evidences. 3.0 We have considered the facts of the case in the light of arguments put forth. Material available on record indicates that the Ld.CIT(A) was constrained to dismiss the appeal ex-parte given total non–compliance on the part of the assesse. Perusal of the assessment order dated 26.02.2021 shows that the AO had made addition treating agricultural income as income from other sources in view of the fact that the assesse failed to file satisfactory supporting documentary evidences. The assesse had argued that it is doing agricultural activity for the last several years and its agricultural income has been assessed accordingly. A proper adjudication of the case by the Appellate Commissioner can only happen 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 and filed supporting evidences before the Ld.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 ITA No.655/Chny/2023 :- 3 -: 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. 4.0 In the result the appeal is allowed.
Order pronounced on 29th May, 2024.