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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 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./ ITA No.22/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2017-18) M/s. Kumaran Traders ITO बनाम/ Vs. 33, GST Road, Samundeeswari Nagar Non-Corporate Ward-22(2), Thailavaram, Potheri-603 203. Tambaram. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAFFK-4135-M (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri S.P.Chidambaram & Ms. Sonali (Advocates) - Ld.ARs � 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)
Aggrieved by confirmation of certain addition of undisclosed investment made u/s.69 for Rs.47.94 Lacs vide impugned order dated 08-12-2023, the assessee is in further appeal before us. Upon perusal of para 5.1 of impugned order, it could be seen that the assessee did not attend first appellate proceedings. The Ld. AR submitted that managing partner of assessee firm expired on 29-09-2022 and therefore, the assessee remained unrepresented. The Ld. AR pleaded for another
opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR. 2. We are of the opinion that the assessee has reasonable cause for non-appearance. Therefore, we set aside the impugned order and restore the appeal 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.
Sd/- Sd/- (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) �ाियक सद3 / JUDICIAL MEMBER लेखा सद3 / ACCOUNTANT MEMBER चे3ई Chennai; िदनांक Dated : 16-04-2024 DS आदेशकीUितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु</CIT 4. िवभागीय�ितिनिध/DR 5. गाडAफाईल/GF