SHREE KONGU VELALAR EDUCATIONAL TRUST,ERODE vs. ACIT, ERODE

PDF · subscribers
ITA 385/CHNY/2024Status: DisposedITAT Chennai01 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, while acknowledging the assessee's negligence, granted another opportunity for a fresh adjudication by the CIT(A) on principles of natural justice.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for delay and lack of grounds. The assessee had remained largely non-cooperative during the assessment proceedings.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for delay and lack of grounds without affording a proper opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 11,Section 143(3)

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) 2018- 19 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 10-01-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 12-04-2021. In the assessment order, Ld. AO withdrew exemption u/s 11 and assessed the income at Rs.210.16 Lacs. The assessee largely remained non- cooperative during assessment proceedings. The Ld. CIT(A) dismissed the appeal in limine for want of condonation of delay of 95 days and also in view of the fact that no grounds of appeal

1.

were filed. Aggrieved, the assessee is in further appeal before us. The Ld. AR has sought another opportunity of hearing 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 appeal is restored back to Ld. CIT(A) for de novo adjudication after affording opportunity of hearing to the assessee. The assessee is directed to file grounds of appeal, explain the delay and substantiate its case forthwith failing which Ld. CIT(A) shall be at liberty to proceed with adjudication of appeal on the basis of material on record.

3. 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 आदेशकीUितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent

3.

आयकरआयु=/CIT 4. िवभागीय�ितिनिध/DR 5. गाडBफाईल/GF

More judgments on Section 11

All 7,190 judgments and leading authorities on Section 11 →

Recent GST High Court judgments

Search GST case law →