KRISHNASAMY BHUVANESWARI,COIMBATORE vs. ITO, NCW 4(2), COIMBATORE

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ITA 580/CHNY/2024Status: DisposedITAT Chennai20 May 2024AY 2014-15Bench: 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 ITAT, while acknowledging the assessee's negligence, granted another opportunity for a fresh adjudication by the CIT(A) based on the principle of natural justice. The assessee is directed to provide the necessary substantiation.

What were the facts?

The assessee's appeal for AY 2014-15 was dismissed by the CIT(A) for not furnishing sufficient documentary evidence. The assessee is aggrieved by this order and has appealed to the ITAT.

What were the issues?

Whether the CIT(A) was justified in confirming additions/disallowances without granting a sufficient opportunity to the assessee to furnish evidence.

Which sections of the Income-tax Act were involved?

Section 143(3)

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: 2014-15) Smt.Krishnasamy Bhuvaneswari ITO बनाम/ 32/51, Arun Nagar, TVS Nagar, Non-Corporate Ward-4(2) Edayarpalayam B.O Coimbatore. Vs. Coimbatore North-641 025. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AHYPB-5938-M (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri G. Tarun (Advocate) -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) 2014-15 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 05-02- 2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 23-12-2016. In the assessment order, Ld. AO made certain additions and disallowances. The Ld. CIT(A) confirmed the same on the ground that sufficient documentary evidences were not furnished by the assessee to substantiate its claim. Aggrieved, the assessee is in further appeal before us. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR.

2.

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 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 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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