S.R. SARASWATHY EDUCATIONAL CHARITABLE TRUST,VRIDHACHALAM vs. ITO, EXEMPTIONS WARD-2, CHENNAI

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ITA 440/CHNY/2024Status: DisposedITAT Chennai02 May 2024AY 2017-18Bench: 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, in the interest of natural justice, set aside the ex-parte order and restored the appeal to the CIT(A) for fresh adjudication. The assessee was directed to substantiate its case and provide necessary information.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) for non-prosecution. The Assessing Officer had denied exemption and made additions on a best judgment basis. The assessee requested another hearing, which was opposed by the Revenue.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without considering the assessee's submissions and whether the assessee should be granted another opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 11,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 22-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 26-12-2019. During hearing, Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR. The Ld. AR also submitted that written submissions were filed by the assessee on 22-12-2023 which remained to the considered.

1.

In the assessment order, Ld. AO denied exemption claimed by the assessee u/s 11 and also made addition of cash deposits. During appellate proceedings, the assessee failed to make any representation and accordingly, the appeal was dismissed for non-prosecution.

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. Therefore, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case and supply the requisite information 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 in open court on 2nd May, 2024 Sd/- Sd/- (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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