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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./ (िनधा9रणवष9 / Assessment Year: 2017-18) Shri Ulaganatha Nadar ITO Shanmugakani Krishna Kumar Non-Corporate Ward-19(6), बनाम/ Vs. 4, V.V. Koil Street, Saidapet, Chennai. Chennai-600 015. �थायीलेखासं./जीआइआरसं./PAN/GIR No. ALHPK-5868-L (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Ms. Sree Lakshmi Valli (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)
Aggrieved by confirmation of penalty u/s 272A(1)(d) for Rs.10,000/- vide impugned order dated 27.12.2023, the assessee is in further appeal before us. The impugned penalty has been levied by Ld. AO vide order dated 15.12.2021 wherein the assessee failed to make any representation. The position remained the same during appellate proceedings. The Ld. AR pleaded for another opportunity to defend the case of the assessee. The same has been opposed by Ld. Sr. DR.
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 issue of levy of penalty stand restored back to the file of Ld. AO 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. AO shall be at liberty to proceed with the disposal of issue on merits.
The appeal stand allowed for statistical purposes. Order pronounced on 16th April, 2024.