AMUDHA RAGHOTHAMAN,ULLAGARAM vs. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEALS CENTRE
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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI S.R.RAGHUNATHA
आदेश / O R D E R
PER ABY T. VARKEY, JM:
This is an appeal preferred by the assessee against the order of the
Commissioner of Income Tax (Appeals), Income Tax Department,
National Faceless Appeal Centre, Delhi, dated 11.10.2023 for the
Assessment Year (hereinafter ‘AY’) 2016-17 against the penalty confirmed
u/s.271(1)(c) of the Income Tax Act, 1961 (hereinafter ‘the Act’).
ITA No.1453/Chny/2023 for AY 2016-17 Amudha Raghothaman :: 2 ::
At the outset, we note that the Ld.CIT(A) has passed the impugned
order ex parte, because, according to him, even though, four notices were
sent, the assessee did not respond, which fact, the Ld.CIT(A) has noted at
Para No.5 of his impugned order. The Ld.CIT(A) has merely confirmed
the action of the AO, since no material was brought on record to assail
the action of the AO levying penalty of Rs.3,15,000/- u/s.271(1)(c) of the
Act. Aggrieved, the assessee is in appeal before this Tribunal.
First of all, we do not countenance the impugned action of the
Ld.CIT(A), since, it is per se violates natural justice qua assessee. As per
the mandate of Sec.250(6) of the Act, the Ld.CIT(A) while disposing of
the appeal is duty bound to state the reason for his decision which of
course he should do after giving proper opportunity to assessee. Since, it
is noted that there is no mention of service of notice and admittedly
assessee was not heard before passing the impugned order and
moreover, the grounds of appeal has not been considered and disposed of
as per Sec.250(6) of the Act, we are inclined to set aside the impugned
order and restore the appeal back to the file of the Ld.CIT(A) with a
direction to give proper opportunity to the assessee, and after hearing the
assessee pass order in accordance with sub-section (6) of Sec.250 of the
Act. The assessee is directed to be diligent and to file written
ITA No.1453/Chny/2023 for AY 2016-17 Amudha Raghothaman :: 3 ::
submissions/documents to substantiate its contentions against the levy of penalty if advised to do so. The Ld.CIT(A) to pass reasoned order while disposing of the appeal of the assessee.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on the 30th day of April, 2024, in Chennai.
Sd/- Sd/- (एस. आर. रघुनाथा) (एबी टी. वक�) (S.R.RAGHUNATHA) (ABY T. VARKEY) लेखा सद�य/ACCOUNTANT MEMBER �याियक सद�य/JUDICIAL MEMBER
चे�ई/Chennai, �दनांक/Dated: 30th April, 2024. TLN, Sr.PS आदेश क� �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु� (अपील)/CIT(A) 4. आयकरआयु�/CIT 5. िवभागीय�ितिनिध/DR 6. गाड�फाईल/GF
