USHA,TIRUPPUR vs. ITO, WARD 1(6), SALEM

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ITA 734/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, while noting the assessee's negligence, granted another opportunity based on natural justice. The matter is restored to the CIT(A) for fresh adjudication after providing a reasonable hearing opportunity to the assessee.

What were the facts?

The Assessing Officer made an addition of Rs. 4.50 Lacs for cash deposit. The CIT(A) confirmed this addition as the assessee failed to make any representation. The assessee is aggrieved by this confirmation.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) after failing to appear earlier.

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) Ms. Usha Income Tax Officer No.2, Ishwarya Nagar, Ward 1(6), बनाम/ Vs. Annanagar Extension, KPN Colony, Salem. Tiruppur – 641 601. �थायीलेखासं./जीआइआरसं./PAN/GIR No. ABDPU-6802-A (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� कीओर से/ Appellant by : Shri S. Sridhar, (Advocate)(Erode)– Ld.AR (Virtual) ��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 Addl. / Joint Commissioner of Income Tax (Appeals)-12, Mumbai [CIT(A)] on 20-12-2023 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 31 days in the appeal which stand condoned.

2.

In the assessment order, Ld. AO made addition of Rs.4.50 Lacs for cash deposit. The Ld. CIT(A) confirmed the same since assessee failed to make any representation therein. 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. CIT(A) for de novo adjudication 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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