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Before: Shri S.S. Viswanethra Ravi & Shri Manoj Kumar Aggarwal
आयकर अपील�य अ�धकरण ,’सी’ �यायपीठ, चे�नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI �ी एसएस �व�वने� र�व, �या�यक सद�य एवं �ी मनोज कुमार अ�वाल, लेखा सद�य के सम� । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं/.I.T.A. No.265/Chny/2024 �नधा�रण वष�/Assessment Years: 2022-23 Mr.Raghavan Srinivasan Vs. ITO Door No.21, Block “T” Corporate Ward-3(1), XI Street, Anna Nagar Chennai Chennai-600040. [PAN: ABIPS5129D] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से / Appellant by : Shri Kathir, Advocate ��यथ� क� ओर से/Respondent by : Shri P.Sajit Kumar, JCIT सुनवाई क� तार�ख/ Date of hearing 02.05.2024 : घोषणा क� तार�ख /Date of Pronouncement : 08.05.2024 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal by the assessee is against the order dated 05.01.2024 passed by the CIT(A), NFAC, Delhi for the Assessment Year 2013-14. 2. The assessee raised give grounds of appeal, amongst which the only issue emanates for our consideration as to whether the CIT(A), NFAC, Delhi is justified in confirming the order of AO ex-parte of assessee.
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At the outset, we note that the assessee challenged the order dated 24.12.2019 passed by the AO u/s.143(3) read with 263 of the Act before CIT(A) challenging the action of AO in recomputing the long term capital gains and by disallowing indexed cost of construction in the computation of long term capital gains without assigning any proper reasons and justifications. The CIT(A), NFAC, Delhi issued four notices to the assessee intimating the dates of hearing. But, however, no compliance was made by the assessee which is clear from Para-4 of the impugned order. The ld.AR submits that the notices were not received by the assessee as notices were sent to incorrect Email ID at Sreedharan1954@gmail.com instead of srini0321@gmail.com and drew our attention to the column-17 of Form-35. Further, he submits that the matter may be remanded to the file of AO as there was no opportunity for the assessee in furnishing details concerning the addition and drew our attention to the Para No.3 of AO and ground no.3 before CIT(A). The Ld.DR submits no reasons given by the assessee for non-compliance before the CIT(A), NFAC, Delhi. We note that the email ID for serving the notice, is provided as srini0321@gmail.com which is clear from Column-17 of the Form-35. But however, the screen short produced by the CIT(A), NFAC, Delhi in
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Page-3 of the impugned order, shows the Email ID of Sridharan1954@gmail.com. Since no notice was served at correct Email ID, thus we find force in the arguments of ld.AR in remanding the matter to the file of AO for fresh consideration. Therefore, we deem it proper in remanding the matter to the file of AO for his fresh consideration, as it is clear that the assessee did not furnish any detail before the AO, in the proceedings conducted by the AO in pursuance of directions u/s 263 of Act. 4. Thus, the grounds of appeal raised by the assessee is allowed for statistical purpose. 5. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced on 8th May, 2024 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated-08.05.2024 Kb/- आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant, 2.��यथ�/ Respondent, 3. आयकर आयु�त/CIT, 4. �वभागीय ��त�न�ध/DR & 5. गाड� फाईल/GF.