MUTHUKUMAR RAMASAMY PERIYANAAKI,TIRUPUR vs. ITO, WARD 1(2), TPR, TPR

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ITA 107/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's plea for dismissal, granted another opportunity to the assessee on grounds 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 against the confirmation of an addition of Rs. 24.26 Lacs made by the Assessing Officer. The assessee failed to appear for the appellate proceedings.

What were the issues?

Whether the assessee should be granted another opportunity to present their case despite non-appearance, and the subsequent adjudication of the addition.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

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) Muthukumar Ramasamy Periyanayaki ITO बनाम/ (Prop. Apparel World) Ward-1(2) No.5, Kandasamy Layout, Tirupur. Vs. Pitchampalayam Post, Tirupur-641 603. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AJQPM-1408-H (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 addition of Rs.24.26 Lacs as made by Ld. Assessing Officer while framing an assessment u/s 144 r.w.s 147 on 09.09.2021. 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.

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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