PALLIKUDATHUGOUNDER KALIMUTHU,COIMBATORE vs. ITO, NCW1(4), COIMBATORE

PDF · subscribers
ITA 572/CHNY/2024Status: DisposedITAT Chennai20 May 2024AY 2021-22Bench: 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 principle of natural justice, set aside the CIT(A)'s order and restored the appeal to the CIT(A)'s file for fresh adjudication. The assessee was directed to present its case and provide necessary information.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-appearance. The Assessing Officer had made various additions in the assessment order. The assessee is now appealing the CIT(A)'s order.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-appearance, and whether the assessee should be granted another opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

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

आयकर अपीलीय अिधकरण ‘बी’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनु कुमार िग8र, �ाियक सद4 के सम9। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ (िनधा:रणवष: / Assessment Year: 2021-22) Shri Pallikudathugounder Kalimuthu ITO No.18 (OldNo 6D) Karunchamy Non-corporate Ward-1(4), बनाम/ Goundempalayam, Coimbatore. Vs. Palathurai Post, Nachipalayam, Coimbatore-641 105. �थायीलेखासं./जीआइआरसं./PAN/GIR No. CEMPK-3240-Q (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri S.Sridhar(Advocate) (Erode)(Virtual) - Ld.AR � थ�कीओरसे/Respondent by : Shri S. Easwar (JCIT)-Ld. DR सुनवाई की तारीख/Date of Hearing : 20-05-2024 घोषणा की तारीख /Date of Pronouncement : 20-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2021-22 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 05-01- 2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s 144B of the Act on 23-12-2022.

2.

In the assessment order, Ld. AO made various additions. The Ld. CIT(A) confirmed the same for want of appearance of assessee. 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. 4. 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, we set aside the impugned order and restore the appeal 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. 5. The appeal stand allowed for statistical purposes. Order pronounced on 20th May, 2024.

More judgments on Section 144B

All 10,521 judgments and leading authorities on Section 144B →

Recent GST High Court judgments

Search GST case law →