M/S. USHA ELECTRIC & REFRIGERATION COMPANY ,CHENNAI vs. ITO, NON CORP. WARD 9(5), CHENNAI

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ITA 204/CHNY/2024Status: DisposedITAT Chennai17 April 2024AY 2017-18Bench: 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 failure to appear before the lower appellate authority, restored the appeal to the CIT(A) to provide another opportunity for hearing in the interest of natural justice.

What were the facts?

The assessee's appeal was filed beyond the limitation period, but the delay was condoned. The assessee failed to appear before the CIT(A), leading to an ex-parte order.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) despite prior non-appearance, and the implications of an ex-parte order.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

Hearing: 17.04.2024Pronounced: 17.04.2024

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./ (ि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 Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 27.12.2019.

2.

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.

3.

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.

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