VELAN NIRMALA,KRISHNAGIRI vs. DCIT, CIRCLE-1(1), SALEM

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ITA 492/CHNY/2024Status: DisposedITAT Chennai06 May 2024AY 2017-18Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principle of natural justice and a delay of 35 days in filing the appeal, decided to grant the assessee another opportunity to present its case. This opportunity is subject to a cost of Rs. 5,000/- to be deposited with the Tamil Nadu State Legal Services Authority.

What were the facts?

The assessee's appeal arose from an ex-parte order by the CIT(A) which confirmed additions made by the AO under Section 69A and on business income. The assessee had failed to appear before the CIT(A).

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the AO, despite previous non-appearance, and the condonation of delay in filing the appeal.

Which sections of the Income-tax Act were involved?

Section 69A,Section 144

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

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 23-11-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 15-12-2019. During hearing, Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR. The registry has noted a delay of 35 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of affidavit of assessee. Considering the contents of affidavit and period of delay, the delay is condoned and we proceed with disposal of the appeal.

2.

In the assessment order, Ld. AO has made certain additions u/s 69A as well as assessee Business Income. The Ld. CIT(A) confirmed the same since the assessee did not appear therein. Aggrieved, the assessee is in further appeal before us. 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. The same would come at a cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned AO who shall proceed for de novo assessment after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith failing which Ld. AO shall be at liberty to proceed with assessment on the basis of material on record.

3.

The appeal stand allowed for statistical purposes. Order pronounced in open court on 6th May, 2024 (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) "ाियक सद4 / JUDICIAL MEMBER लेखा सद4 / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 06-05-2024 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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