M/S vs. T AUTO PARTS PRIVATE LIMITED,CHENNAIVS.DCIT, CORPORATE CIRCLE-3(2), CHENNAI

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ITA 378/CHNY/2024Status: DisposedITAT Chennai01 May 2024AY 2017-18Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)3 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal granted the assessee another opportunity to present its case, subject to a cost of Rs. 5,000/- to be deposited with the Tamil Nadu State Legal Services Authority. The CIT(A) was directed to conduct a de novo adjudication.

What were the facts?

The assessee's appeal for AY 2017-18 arose from an assessment order that included additions under Section 69 and disallowances. The CIT(A) confirmed the assessment as the assessee made no representation. The assessee sought another hearing opportunity, which was opposed by the Revenue.

What were the issues?

Whether the assessee should be granted a further opportunity to substantiate its case despite prior negligence, and the procedure for de novo adjudication.

Which sections of the Income-tax Act were involved?

Section 69

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) 2017- 18 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 11-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 26-12-2019. In the assessment order, Ld. AO made addition u/s 69 and certain disallowances. The Ld. CIT(A) confirmed the assessment since the assessee did not make any representation therein. Aggrieved, the assessee is in further appeal before us. The Ld. AR has sought another opportunity of hearing which has been opposed by 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 learned CIT(A) who shall proceed for de novo adjudication after affording reasonable 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 Sd/- Sd/- (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) �ाियक सद# / JUDICIAL MEMBER लेखा सद# / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 01-05-2024 DS आदेशकीGितिलिपअ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु=/CIT 4. िवभागीय�ितिनिध/DR 5. गाडBफाईल/GF

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