PERUMAL JOTHIRAJ,NAMAKKAL vs. ITO WARD 1, NAMAKKALA

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ITA 545/CHNY/2024Status: DisposedITAT Chennai20 May 2024AY 2011-12Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, invoking principles of natural justice, granted the assessee another opportunity for hearing. The appeal was restored to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee failed to appear before the lower authorities, leading to an addition of Rs. 31.53 Lacs in cash deposits. The CIT(A) dismissed the appeal due to the assessee's non-submission.

What were the issues?

Whether the assessee should be granted another opportunity for hearing despite past negligence, and if the appeal should be adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of an passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 05-01-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 144 r.w.s 147 of the Act on 19-11-2019. The assessee has failed to appear before any of the lower authorities. The Ld. AR pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR.

2.

In the assessment order, Ld. AO made addition of cash deposit of Rs.31.53 Lacs. The Ld. CIT(A) dismissed the appeal since assessee failed to make any submission therein. Aggrieved, the assessee is in further appeal before us.

3.

Though the assessee has remained negligent, however, keeping in mind the principles of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the appeal stand restored back to Ld. CIT(A) for fresh adjudication on merits after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case. 4. The appeal stand allowed for statistical purposes. Order pronounced on 20th May, 2024.

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