PADMANABAN SHYAMKARTHIK,COIMBATORE vs. DCIT, CENTRAL CIRCLE -2, COIMBATORE

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ITA 715/CHNY/2024Status: DisposedITAT Chennai21 May 2024AY 2016-17Bench: HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, while noting the assessee's negligence, granted another opportunity based on the principle of natural justice. The matters were restored to the AO for fresh assessment after providing a reasonable hearing opportunity.

What were the facts?

The assessee's appeals for AY 2014-15 to 2017-18 were filed after the CIT(A) confirmed disallowances made by the AO due to the assessee's lack of representation. The assessee sought another opportunity to be heard.

What were the issues?

Whether the assessee should be granted another opportunity for hearing before the Assessing Officer after failing to represent before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Heard together (4 matters)

ITA No.713/Chny/2024
ITA No.714/Chny/2024
ITA No.715/Chny/2024
ITA No.716/Chny/2024

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय अिधकरण “ए” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा�� एवं माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� के सम�। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ (िनधा�रणवष� / Assessment Year: 2014-15) & 2. आयकरअपीलसं./ ITA No.714/Chny/2024 (िनधा�रणवष� / Assessment Year: 2015-16) & 3. आयकरअपीलसं./ (िनधा�रणवष� / Assessment Year: 2016-17) & 4. आयकरअपीलसं./ ITA No.716/Chny/2024 (िनधा�रणवष� / Assessment Year: 2017-18) Shri Padmanaban Shyamkarthik DCIT OJV Avenue, Thirumurugan Nagar, Central Circle-2, बनाम/ Vs. Veeriyampalayam Road, Kalapatti, Coimbatore Coimbatore – 641 048. �थायीलेखासं./जीआइआरसं./PAN/GIR No. CGEPS-9381-J (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� कीओर से/ Appellant by : Shri Shrenik Chordia, (CA) – Ld.AR ��थ� की ओर से/Respondent by : Shri AR.V.Srinivasan (Addl.CIT)-Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 21-05-2024 घोषणा की तारीख /Date of Pronouncement : 21-05-2024 आदेश / O R D E R PER BENCH 1. Aforesaid appeals by assessee for Assessment Years (AY) 2014- 15 to 2017-18 arises out of separate orders passed by learned 2 Commissioner of Income Tax (Appeals), Chennai-20 [CIT(A)] on 22-01- 2024 in the matter of assessments framed by Ld. Assessing Officer [AO] u/s.147 of the Act on 30-03-2022.

2.

In assessment order for AY 2014-15, Ld. AO disallowed credit card expenses and site development expenses. The Ld. CIT(A) confirmed the same for want of representation from assessee. Similar assessments have been framed for other years as well wherein the assessee has failed to attend first appellate proceedings. Aggrieved, the assessee is in further appeal before us. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR.

3.

Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to grant another opportunity to the assessee to substantiate its case. Therefore, the matter, in all the years, is restored back to the file of Ld. AO for de novo assessment after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case and supply the requisite information.

4.

All the appeals stand allowed for statistical purposes.

Order pronounced on 21st May, 2024.

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