DHANAPAL RAMAKANI,PUDUCHERRY vs. INCOME TAX OFFICER, WARD 2, PUDUCHERRY, PUDUCHERRY

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ITA 558/CHNY/2024Status: DisposedITAT Chennai20 May 2024AY 2017-18Bench: 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, considering the principles of natural justice, granted the assessee another opportunity of hearing. The matter was restored to the Assessing Officer for a de novo assessment.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-appearance. The Assessing Officer had made an addition of Rs. 23.67 Lacs on account of unsubstantiated cash deposits.

What were the issues?

Whether the assessee should be granted another opportunity of hearing despite prior non-appearance and failure to substantiate claims.

Which sections of the Income-tax Act were involved?

Section 143(3),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) 2017-18 arises out of an passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 08-01-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s 147 of the Act on 25-12-2019. The assessee has failed to appear before first appellate authority. 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.23.67 Lacs since the assessee failed to substantiate the same. 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 matter stand restored back to Ld. AO for de novo assessment on merits after affording reasonable 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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