SARAVANABAVAN MAGESAN,VELLORE vs. ITO WARD 1, VELLORE

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ITA 438/CHNY/2024Status: DisposedITAT Chennai02 May 2024AY 2018-19Bench: 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 set aside the CIT(A)'s order and restored the appeal for de novo adjudication, granting the assessee another opportunity to present its case. The assessee was directed to provide details and substantiate its claim.

What were the facts?

The assessee's appeal for AY 2018-19 was dismissed by the CIT(A) for a delay of 422 days and for being a duplicate appeal. The Assessing Officer had made an addition of Rs. 646.53 Lacs on a best judgment basis.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for delay and duplication without granting an opportunity to the assessee to explain the delay, especially considering the Covid-19 period.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B

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: 2018-19) Shri Saravanabavan Magesan ITO बनाम/ 53, NabigalNayagam Street, Ward -1, Vs. Kumaran Nagar, Arcot, Vellore – 632 503. Vellore. "थायीलेखासं./जीआइआरसं./PAN/GIR No. BMCPM-8444-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant by : Shri Abhishek Murali (CA) -Ld. AR " थ"कीओरसे/Respondent by : Shri Nilay Baran Som (CIT)-Ld. DR सुनवाई की तारीख/Date of Hearing : 30-04-2024 घोषणा की तारीख /Date of Pronouncement : 02-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 30-01-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s 144B of the Act on 30-04-2021. The assessment has been framed on best judgment basis wherein Ld. AO made addition of cash deposit for Rs.646.53 Lacs. The assessee preferred further appeal but did not make any effective representation therein. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 422 days. The Ld. CIT(A) also noted that the assessee filed another appeal for the same very assessment year on similar grounds of appeal

. In effect, this was a duplicate appeal. Therefore, the appeal was dismissed as infructuous. Aggrieved, the assessee is in further appeal before us. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. CIT DR. The Ld. AR submitted that substantial period of delay fall within Covid-19 Lockdown period.

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. It appears that the assessee has filed duplicate appeals. Therefore, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication of one of the appeals. The assessee is directed to provide the requisite details and substantiate its case forthwith failing which Ld. CIT(A) would be at liberty to proceed with disposal of appeal on the basis of material on record. A reasonable opportunity of hearing shall be granted to the assessee.

3. The appeal stand allowed for statistical purposes. Order pronounced on 2nd May, 2024 (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) "ाियक सद4 / JUDICIAL MEMBER लेखा सद4 / ACCOUNTANT MEMBER चे3ई Chennai; िदनांक Dated : 02-05-2024 DS आदेशकीNितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. " थ"/Respondent 3. आयकरआयु</CIT 4. िवभागीय"ितिनिध/DR 5. गाडAफाईल/GF

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