VINAY SURANA,CHENNAI vs. ITO, NON CORP WARD-6(1), CHENNAI

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ITA 34/CHNY/2024Status: DisposedITAT Chennai16 April 2024AY 2013-14Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal granted the assessee another opportunity to present their case, subject to a cost of Rs. 5,000, to be deposited with the Tamil Nadu State Legal Services Authority. The CIT(A) will re-adjudicate the appeal de novo.

What were the facts?

The assessee failed to appear for assessment and appellate proceedings, leading to an addition of undisclosed income. The CIT(A) did not admit the appeal due to lack of grounds.

What were the issues?

Whether the assessee should be granted another opportunity to present their case despite previous non-compliance, and the procedure for de novo adjudication.

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: 2013-14) Shri Vinay Surana ITO बनाम/ Vs. 1,Murugappan Street, Sowcarpet, Non-Corporate Ward-6(1) Chennai-600 079. Chennai. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AADPV-3271-B (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri H. Yeswanthkumar (CA) - 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.

The grievance of the assessee in the captioned appeal is confirmation of certain addition of undisclosed income of Rs.31.45 Lacs as made by Ld. Assessing Officer while framing an assessment u/s 147 r.w.s 144 on 30.03.2022. Though the assessee preferred further appeal, it failed to make any effective representation despite being provided with various opportunities of hearing as noted in para 3.1 of the impugned order. The Ld. CIT(A) did not admit the appeal for want of relevant grounds of appeal

. Aggrieved, the assessee is in further appeal before us. The Ld. AR pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR.

2. It is clear that the assessee has failed to attend assessment proceedings as well as appellate proceedings. However, keeping in mind the principle of natural justice, we deem it fit to grant another opportunity of hearing to the assessee to substantiate its case. The same would come at a cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned CIT(A) who shall proceed for de novo adjudication of the appeal after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith failing which Ld. CIT(A) shall be at liberty to dispose-off the appeal on merits.

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

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