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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./ ITA No.737/Chny/2024 (िनधा�रणवष� / Assessment Year: 2013-14) Genlite Engineering Private Limited ACIT (OSD) 56-57, I Floor, III Cross Street, Corporate Range-2, बनाम/ Vs. Officer Colony, Mehta Nagar, Chennai-600 034. Chennai – 600 029. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCG-7920-Q (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� कीओर से/ Appellant by : Shri R. Vijayaraghavan, (Advocate)– Ld.AR ��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
Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of an order passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 23-01-2024 in the matter of an order passed by Ld. Assessing Officer [AO] u/s. 154 of the Act on 02-02-2023. 2. The assessee was assessed u/s 143(3) on 24-03-2016, inter-alia, by making disallowance u/s 40(a)(ia) for want of TDS on certain payments. The assessee sought rectification of the same u/s 154 on
certain grounds. The Ld. AO rejected the same vide order dated 02-02- 2023. The assessee preferred further appeal. Upon perusal of para-5 of impugned order, it could be seen that the assessee failed to make any representation. The Ld. CIT(A) dismissed the appeal on technical ground that the aforesaid issue arises out of an assessment framed u/s 143(3). Aggrieved, the assessee is in further appeal before us. The Ld. AR has sought another opportunity of hearing which has been opposed by Ld. Sr. DR. 3. 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. All the issues are kept open. 4. The appeal stand allowed for statistical purposes.
Order pronounced on 21st May, 2024. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (MAHAVIR SINGH) लेखा सद� / ACCOUNTANT MEMBER उपा�� / VICE PRESIDENT चे�ई Chennai; िदनांक Dated : 21-05-2024 RSR आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai/Coimbatore/Salem/Madurai 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF