VENKATACHALAM NAGARAJAN,CHENNAI vs. DCIT, NON CORP CIRCLE 22(1), CHENNAI

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ITA 574/CHNY/2024Status: DisposedITAT Chennai20 May 2024AY 2015-16Bench: 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 set aside the ex-parte order and restored the appeal to the CIT(A) for fresh adjudication after rectifying the appeal fee defect. The assessee was directed to substantiate its case.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) due to incorrect payment of appeal fees for the wrong assessment year. The assessee failed to appear before the lower authorities.

What were the issues?

Whether the ex-parte dismissal by the CIT(A) was justified due to a technical defect in appeal fee payment, and if the assessee should be given an opportunity to rectify the defect.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

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 arises out of an ex-parte order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 04-01-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s 144 of the Act on 26-03-2022. The assessee has failed to appear before any of lower authorities. The Ld. CIT(A) dismissed the appeal on the ground that appeal fees was paid for AY 2023-24 and not for this year. During hearing, Ld. AR submitted that the assessee has repaid the fees. The copy of the challan has been placed on record.

2.

Since the assessee has removed the defect, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication on merits after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case and supply the requisite information forthwith failing which Ld. CIT(A) shall be at liberty to proceed with disposal of appeal on merits on the basis of material on record.

3.

The appeal stand allowed for statistical purposes. Order pronounced on 20th May, 2024.

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