GOVINDRAJ BHANDARI,CHENNAI vs. ITO, NCW 4(4), CHENNAI

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ITA 310/CHNY/2024Status: DisposedITAT Chennai01 May 2024AY 2012-13Bench: 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 ITAT, in the interest of natural justice, set aside the CIT(A)'s order and restored the appeal to the CIT(A)'s file for a de novo adjudication. The assessee was directed to substantiate its case.

What were the facts?

The assessee's appeal before the CIT(A) was confirmed due to non-representation. The Assessing Officer had made additions for unexplained investment and cash deposits. The assessee is now appealing to the ITAT.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the CIT(A) after failing to appear previously.

Which sections of the Income-tax Act were involved?

Section 143(3),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

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012- 13 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 07-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 147 of the Act on 18-12- 2019. In the assessment order, Ld. AO made addition of unexplained investment of Rs.10 Lacs and another addition of Rs.20.27 Lacs on account of cash deposits. Though the assessee preferred further appeal, it failed to make any representation therein. Accordingly, the assessment was confirmed. Aggrieved, the assessee is in further appeal before us. The Ld. AR has prayed for another opportunity of hearing before Ld. CIT(A) 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. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) who shall proceed for de novo adjudication of the appeal after affording 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.

3.

The appeal stand allowed for statistical purposes. Order pronounced on 1st May, 2024

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