R.C UDHAYAKUMAR,DINDIGUL vs. ACIT CIRCLE 1, DINDIGUL

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ITA 519/CHNY/2024Status: DisposedITAT Chennai07 May 2024AY 2017-18Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned a 9-day delay and, despite the assessee's negligence and absence, granted another opportunity for de novo adjudication by the CIT(A) to allow the assessee to substantiate their case.

What were the facts?

The assessee's appeal for AY 2017-18 arose from an assessment order where the AO made an addition of Rs. 12.07 Lacs for cash deposits. The CIT(A) confirmed the addition as the assessee made no submissions. The assessee then filed a further appeal.

What were the issues?

Whether the assessee should be given another opportunity to present their case before the CIT(A) despite prior negligence and absence.

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, ‘A’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

आयकर अपीलीय अिधकरण ‘ए’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनु कुमार िग7र, �ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ (िनधा9रणवष9 / Assessment Year: 2017-18) Shri R C Udhayakumar ACIT, बनाम/ No.17, Main Road, Circle -1, Vs. Dindigul – 624 001. Dindigul. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AADPU-9498-H (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : None � थ�कीओरसे/Respondent by : Shri AR V Sreenivasan (Addl.CIT)-Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 30-04-2024 घोषणा की तारीख /Date of Pronouncement : 07-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 21-12-2023 in the matter of an assessment framed by the Ld.AO u/s.143(3) on 05-07-2019. In the assessment order, Ld. AO made addition of cash deposits for Rs.12.07 Lacs. The Ld. CIT(A) confirmed the assessment since the assessee failed to make any submissions therein. Aggrieved, the assessee is in further appeal before us.

2.

The registry has noted a delay of 9 days in the appeal, which stand condoned. At the time of hearing, none appeared for assessee. The Ld. Sr. DR has pleaded for dismissal of the appeal.

3.

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. Accordingly, the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication with a direction to the assessee to substantiate its case failing which Ld. CIT(A) shall be at liberty to consider the appeal on merits on the basis of material on record. 4. The appeal stand allowed for statistical purposes. Order pronounced on 7th May, 2024 Sd/- Sd/- (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) �ाियक सद4 / JUDICIAL MEMBER लेखा सद4 / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 07-05-2024 DS आदेशकीNितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु=/CIT 4. िवभागीय�ितिनिध/DR 5. गाडBफाईल/GF

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