MAHES NACHIMUTHU,SALEM vs. ITO, WARD 1-(8), , SALEM

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ITA 730/CHNY/2024Status: DisposedITAT Chennai21 May 2024AY 2017-18Bench: 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, considering the principle of natural justice, granted the assessee another opportunity to present its case. The matter is restored to the Assessing Officer for a fresh assessment after providing a reasonable hearing opportunity.

What were the facts?

The assessee failed to make submissions before the Assessing Officer and the Commissioner (Appeals), leading to additions and confirmation of the assessment. The assessee is now appealing this decision.

What were the issues?

Whether the assessee should be given another opportunity to present its case despite prior negligence, to ensure natural justice.

Which sections of the Income-tax Act were involved?

Section 143(3)

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: 2017-18) Shri Mahes Nachimuthu Income Tax Officer 1, K.P.N. Oil Service, Ward-1(8), बनाम/ Vs. M.M. Hills, Mysore Road, Salem. Chithiraipatti-pudhur, Kolathur Post, Mettur Taluk, Salem Dt. – 636 453. �थायीलेखासं./जीआइआरसं./PAN/GIR No. BFAPM-2374-H (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� कीओर से/ Appellant by : Shri T. Vasudevan (Advocate)-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 appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 29-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 23-12-2019. The Registry has noted delay of 22 days in appeal which stand condoned.

2.

In the assessment order, Ld. AO made certain additions since the assessee failed to make any submissions therein. The position remained the same during first appellate proceedings and accordingly, the assessment was confirmed. 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 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. The appeal stand allowed for statistical purposes Order pronounced on 21st May, 2024.

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