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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM
आयकर अपीलीय अिधकरण ‘सी’’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� एवं माननीय �ी मनु कुमार िग�र, �ाियक सद� के सम�। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.204/Chny/2024 (िनधा�रणवष� / Assessment Year: 2017-18) Vs. The Income Tax Officer, M/s. Usha Electric & Refrigeration Non Corporate Ward 9(5) Company, (now Non Corporate Ward 9(1) 105, Mount Road, Chennai 600 034. Chennai 600 002. [PAN: AAAFU 0193Q] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : None ��यथ� क� ओर से /Respondent by : Shri. P. Sajit Kumar, IRS, JCIT. सुनवाई क� तार�ख/Date of Hearing : 17.04.2024 घोषणा क� तार�ख /Date of Pronouncement : 17.04.2024 आदेश / O R D E R MANU KUMAR GIRI (Judicial Member)
This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Appeals)(NFAC) Delhi [CIT(A)] vide order No. ITBA/NFAC/S/250/2023-24/1057211988 (1) dated 19.10.2023.The assessment was framed by the Income Tax Officer, Non Corporate Ward 9(5), Chennai for the assessment year 2017-18 passed u/s.143(3) of
2 ITA No.204 /Chny/2024 the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 27.12.2019.
At the outset, it is noticed by the registry that the appeal filed by the assessee is barred by limitation by 37 days. The order of CIT(A) dated 19.10.2023 was communicated to the assessee on 19.10.2023 as per Form 36. The appeal has to be filed on or before 18.12.2023 but was filed only on 25.01.2024. Considering the period of delay and reasons deposed at paras 3 and 4 of affidavit given by partner of firm, we condone the delay and admit the appeal for adjudication.
Brief facts of the case are that the ld. Assessing Officer has made an addition on account of lower gross profit and an addition of cash deposited during demonetization period. 4. In the instant case, the appellant filed the appeal against the order under section 143(3) of the Act dated 27.12.2019 before the Ld. CIT(A) wherein the assessee did not appear before the first appeallate authority. Accordingly, the assessment was confirmed on merits and appeal was disposed of ex-parte on the basis of statements of facts filed by the Assessee against which assessee is in further appeal before us. 5. At the time of hearing before us none appeared for the assessee.
3 ITA No.204 /Chny/2024 6. Per contra, the Ld. Senior Departmental Representative pleaded for dismissal of the appeal on the ground that the assessee failed to appear before the ld. first appellate authority. 7. We have heard ld. Senior DR and gone through facts and circumstances of the case. Though we concur with the submissions of Ld. Sr. DR however keeping in mind the principle of natural justice, grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for adjudication on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which Ld. CIT(A) shall be at liberty to proceed with the disposal of the appeal on merits. 8. In the result, the appeal of the assessee in ITA No.204/Chny/2024 for assessment year 2017-2018 is allowed for statistical purpose. Order pronounced in the open court at the time of hearing on 17th day of April , 2024, at Chennai. Sd/- Sd/- (मनोज कुमार अ�वाल) (मनु कुमार िग�र) (MANOJ KUMAR AGGARWAL) (MANU KUMAR GIRI) लेखा सद� / ACCOUNTANT MEMBER �ाियक सद� / JUDICIAL MEMBER चे�ई Chennai: िदनांक Dated :17-04-2024 KV आदेश क� ��त�ल�प अ�े�षत /Copy to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF