RAJESH KASHIRAM YADAV,SILVASSA vs. COMMISSIONOR OF INCOME TAX APPEAL, COIMBTORE

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ITA 103/CHNY/2024Status: DisposedITAT Chennai16 April 2024AY 2012-13Bench: 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 acknowledging the assessee's failure to appear, decided to grant another opportunity for hearing in the interest of natural justice. The impugned order was set aside, and the appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal was dismissed by the lower appellate authority for non-appearance. The assessee then filed a further appeal before the ITAT, but again failed to appear for the hearing. The ITAT noted a minor delay in filing the appeal, which was condoned.

What were the issues?

Whether the assessee should be granted another opportunity to present their case despite repeated non-appearances before appellate authorities.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

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: 2012-13) Shri Rajesh Kashiram Yadav ITO बनाम/ Vs. Flat No.308, Shatrun Jay Apartment Silvassa Ward, Amli, Dadra and Nagar Haveli-396 230. Silvassa. �थायीलेखासं./जीआइआरसं./PAN/GIR No. ABOPY-3295-Q (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : None � 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 The grievance of the assessee in captioned appeal is confirmation of certain addition of Rs.2.59 Lacs as made by Ld. Assessing Officer while framing an assessment u/s 147 r.w.s 144 on 31.10.2019. Though the assessee preferred further appeal, it failed to make any representation during appellate proceedings. Accordingly, the additions were sustained against which the assessee is in further appeal before us. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal on the ground that the assessee failed to appear even before learned first appellate authority. The registry has noted minor delay of 9 days which stand condoned.

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 impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication after affording 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.

3.

The appeal stand allowed for statistical purposes. Order pronounced on 16th April, 2024.

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