NATESAN RAMALINGAM ,SALEM vs. ITO, WARD 1(6), SALEM

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ITA 528/CHNY/2024Status: DisposedITAT Chennai06 May 2024AY 2010-11Bench: 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 Tribunal condoned the delay in filing the appeal and, in the interest of natural justice, granted the assessee another opportunity to present its case. This opportunity is subject to a cost of Rs. 5,000/- to be deposited by the assessee.

What were the facts?

The assessee's appeal for AY 2010-11 arose from an ex-parte assessment order where the AO made an addition of Rs. 14.85 Lacs on account of cash deposits. The assessee sought another opportunity for hearing.

What were the issues?

Whether the assessee should be granted a fresh opportunity to present its case before the Assessing Officer, despite the ex-parte assessment order and delay in appeal.

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 सद# एवं माननीय �ी मनु कुमार िग&र, �ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ (िनधा(रण वष( / Assessment Year: 2010-11) Shri Natesan Ramalingam ITO, बनाम Old No.49, New No.125, Ward -1(6), / Vs. Thayumanavar, Attur, Salem – 636 102. Salem. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AHJPR-4775-P (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri T.S.Lakshmi Venkatraman (FCA) -Ld. AR � थ�कीओरसे/Respondent by : Shri AR V Sreenivasan (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 30-04-2024 घोषणाकीतारीख /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) 2010-11 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 19-12- 2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s 147 of the Act on 28-12-2018. The registry has noted delay of 12 days in the appeal. Considering the period of delay, the delay is condoned and we proceed for disposal of the appeal. The impugned order is an ex-parte order. In the assessment order, Ld. AO has made addition of cash deposits for Rs.14.85 Lacs. 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. 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. 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 on 6th May, 2024

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