N.A. SHAHUL HAMEED ,CHENNAI vs. ITO NCW12(1), CHENNAI

PDF · subscribers
ITA 513/CHNY/2024Status: DisposedITAT Chennai06 May 2024AY 2011-12Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, while acknowledging the assessee's negligence, granted another opportunity for hearing in the interest of natural justice. This opportunity is conditional upon the assessee depositing Rs.5,000/- within 30 days, and the CIT(A) will then conduct a de novo adjudication.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for failure to make submissions in set-aside proceedings. The assessee had previously appealed an addition of Rs.106.60 Lacs made by the AO. The tribunal noted a delay of 2 days in the current appeal, which was condoned.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) despite previous negligence, and the conditions for such an opportunity.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

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: 2011-12) Shri N.A. Shahul Hameed ITO बनाम/ 20, Adams Street, Non- Corporate Ward -12(1), Vs. Chennai – 600 001. Chennai. �थायीलेखासं./जीआइआरसं./PAN/GIR No. BKAPS-1945-R (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri N.V.Krishnan (Advocate)- Ld.AR � 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 : 06-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 27-12-2023 in the matter of an assessment framed by Ld. AO u/s 144 r.w.s. 147 of the act on 25-12-2018. The ld. AO made addition of Rs.106.60 Lacs in the assessment. The matter reached up-to Tribunal wherein the matter was restored back to the file of Ld. CIT(A). However, in the set-aside proceedings, the assessee failed to make any submissions and accordingly, the appeal was dismissed. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR. The registry has noted a delay of 2 days in the appeal which stand condoned.

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. 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 Ld. CIT(A) who shall proceed for de novo adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case 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 6th May, 2024 Sd/- Sd/- (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

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →