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Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI SS VISWANETHRA RAVI & SHRI JAGADISH
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2010-11 arises out of the orders of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 26.09.2023 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s 147of the Act on 03-12-2018 .
ITA No.857/Chny/2024 :- 2 -:
The Ld. AR, at the outset, submitted that the assessment order
was passed by lower authorities is ex-parte order. Accordingly, Ld. AR
sought remand back of impugned matter to the Ld. AO so that the
assessee could substantiate his claim before the Ld. AO.
The Ld. Sr. DR submitted that the assessee remained negligent
in attending any of the proceedings.
We have heard the rival submissions, and perused the materials
available on record. The Bench has observed that assesse has not
filled return of income and order u/s 144 was passed ex-parte
assessing total income of Rs. 21,06,607/- on the basis of bank
statement called from the bank. The Assessee did not appear before
the ld CIT(A), despite being given sufficient opportunities. However,
the Bench accepts the submission of Ld. AR by observing that after all
the orders of the lower authorities are ex-parte orders and keeping in
mind the principles of natural justice, the assessee be provided with
another opportunity of hearing. Therefore, the impugned orders are
set-aside for de-novo assessment to the AO. The assessee shall
appear before the Assessing Officer and furnish complete details for
his fresh consideration subject to the condition of payment of
Rs.5,000/- towards cost in favour of the State Legal Aid Authority at
ITA No.857/Chny/2024 :- 3 -:
Hon’ble Madras High Court within 30 days from the date of receipt of this order.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 22nd May, 2024.
Sd/- Sd/- (जगदीश) (यस यस िव�ने� रिव) (Jagadish) (SS Viswanethra Ravi) लेखा सद�य लेखा सद�य /Accountant Member लेखा लेखा सद�य सद�य सद�य / Judicial Member �याियक सद�य �याियक �याियक �याियक सद�य सद�य चे�ई/Chennai, �दनांक/Dated: 22nd May, 2024. EDN/-
आदेश क� �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकर आयु�/CIT/Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF