BOOPATHY RAO NALINI BAI,KRISHNAGIRI vs. ITO, WARD-1, HOSUR, HOSUR

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ITA 100/CHNY/2024Status: DisposedITAT Chennai16 April 2024AY 2017-18Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, while agreeing with the Revenue, granted another opportunity to the assessee based on the principle of natural justice. The assessment was restored to the Assessing Officer for a fresh assessment after providing a hearing.

What were the facts?

The assessee is in appeal against additions made for AY 2017-18. The assessee failed to attend assessment and appellate proceedings, leading to confirmation of additions. The assessee's AR requested another hearing.

What were the issues?

Whether the assessee should be granted another opportunity for hearing despite previous non-appearances, and if so, the impact on the assessment proceedings.

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

आयकर अपीलीय अिधकरण ‘सी’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, �ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ (िनधा9रणवष9 / Assessment Year: 2017-18) Smt. Boopathy Rao Nalini Bai ITO बनाम/ Vs. No.4/35, Roja Street, NGGOS Colony, Ward-1, Hosur, Krishnagiri-635 109. Hosur. �थायीलेखासं./जीआइआरसं./PAN/GIR No. ANZPN-0656-R (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri T. Vasudevan (Advocate)-Ld.AR � थ�कीओरसे/Respondent by : Shri P. Sajit Kumar (JCIT)-Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 16-04-2024 घोषणा की तारीख /Date of Pronouncement : 16-04-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aggrieved by confirmation of certain additions for Assessment Year (AY) 2017-18, the assessee is in further appeal before us. This appeal arises out of the order of learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 30-11-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 16-12-2019. Upon perusal of para 6 of assessment order and para 5.2 of first appellate order, it could be seen that the assessee failed to attend assessment proceedings as well as appellate proceedings. The Ld. AR has pleaded for another opportunity of hearing to the assessee. The Ld. Sr. DR has opposed the same.

2.

Though we concur with the submissions of Ld. Sr. DR, however, keeping in mind the principle of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the assessment is restored back to the file of Ld. AO for de novo assessment after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail failing which Ld. AO shall be at liberty to proceed with framing of assessment. 4. The appeal stand allowed for statistical purposes. Order pronounced on 16th April, 2024.

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