RAJESH SRI LATHA,COIMBATORE vs. ITO, NON CORP WARD 2(3), COIMBATORE

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ITA 718/CHNY/2024Status: DisposedITAT Chennai21 May 2024AY 2015-16Bench: HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, while acknowledging the assessee's negligence, granted another opportunity for hearing in the interest of natural justice. The case was restored to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee failed to appear before the lower authorities, leading to an ex-parte assessment order where the Assessing Officer made an addition of capital gains. The assessee's representative requested another opportunity for a hearing.

What were the issues?

Whether the assessee should be granted another opportunity for hearing despite prior negligence, and if so, the procedure for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 144

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

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 आयकरअपीलसं./ (िनधा�रणवष� / Assessment Year: 2015-16) Ms. Rajesh Sri Latha Income Tax Officer बनाम/ Vs. 208, West Arunachalam Road, Non-Corporate Ward 3(1) R.S. Puram, Coimbatore – 641 002. Coimbatore. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AQVPS-9548-Q (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� कीओर से/ Appellant by : Shri S. Sridhar, (Advocate)(Erode)– Ld.AR (Virtual) ��थ� कीओर 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 appeal by assessee for Assessment Year (AY) 2015-16 arises out of an order passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 19-02-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 of the Act on 31-08-2021. The assessee has failed to appear before any of lower authorities. In the assessment order, Ld. AO made addition of capital gains. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR.

2.

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 is restored back to the file of Ld. AO for fresh assessment after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case and supply the requisite information.

3.

The appeal stand allowed for statistical purposes. Order pronounced on 21st May, 2024.

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