What did the Tribunal hold?

The Tribunal, invoking the principle of natural justice, granted the assessee another opportunity to present its case. The orders of the lower authorities were set aside, and the matter was remanded to the AO for a de novo assessment.

The assessee's appeal for AY 2014-15 arose from an order confirming additions of Rs. 27.63 Lacs. The assessee had not made any representation before the CIT(A), leading to the confirmation of the additions.

What were the issues?

Whether the assessee should be granted another opportunity to substantiate its case before the lower authorities, despite prior negligence.

Bose Chandra Ebenezer, Coimbatore vs ITO | ITAT Chennai 2024

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) 2014- 15 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 19-01-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 31-03-2016. In the assessment order, Ld. AO made various additions of Rs.27.63 Lacs.

The Ld. CIT(A) confirmed the same since the assessee did not make any representation therein. Aggrieved, the assessee is in further appeal before us. The Ld. AR has prayed for another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.

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 orders of lower authorities are set aside and the matter is restored back to Ld. AO to frame de novo assessment with a direction to the assessee to substantiate its case forthwith failing which Ld. AO shall be at liberty to frame assessment on the basis of material on record. A reasonable opportunity of hearing shall be granted to the assessee.

The appeal stand allowed for statistical purposes. Order pronounced on 1st May, 2024 Sd/- Sd/- (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) �ाियक सद4 / JUDICIAL MEMBER लेखा सद4 / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 01-05-2024 DS आदेशकीSितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु=/CIT 4. िवभागीय�ितिनिध/DR 5. गाडBफाईल/GF

BOSE CHANDRA EBENEZER,COIMBATORE vs. ITO, WARD-2(5), COIMBATORE

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