ARULMIGU ADAIKALAM KATHA AYYANAR BADRA KALI,SIVAGANGAI vs. ITO, EXEMPTIONS WARD , MADURAI

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ITA 45/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, granted another opportunity to the assessee based on natural justice. The impugned order was set aside, and the assessment was restored to the Assessing Officer for de novo assessment.

What were the facts?

The assessee, a temple, made cash deposits during demonetization and remained non-compliant during assessment and appellate proceedings. The Assessing Officer determined income of Rs. 102.21 Lacs.

What were the issues?

Whether the assessee should be granted another opportunity for assessment and to substantiate its case, despite previous non-compliance.

Which sections of the Income-tax Act were involved?

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: 2017-18) Arulmigu Adaikalam Katha Ayyanar ITO Badra Kali Amman Temple Exemptions Ward, बनाम/ Vs. Hindu Religious Endowment Board, Madurai. Madappuram, Thiruppuvanam, Sivagangai-630 611. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AACTA-6700-D (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Ms. G. Vardhini (Advocate) - Ld.AR � थ�कीओरसे/Respondent by : Shri P. Sajit Kumar (JCIT)-Ld. 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.

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of the order of learned Commissioner of Income Tax, (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 22-11-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 of the Act on 31-10-2019. The assessee is engaged in running a temple and made cash deposit during demonetization period. During assessment proceedings, the assessee remained non-compliant and accordingly, Ld. AO determined income of Rs.102.21 Lacs. The position remained the same during appellate proceedings which is evident from para 5 of the impugned order. Accordingly, the assessment was confirmed against which the assessee is in further appeal before us. The Ld. AR pleaded for another opportunity before lower authorities which has been opposed by Ld. Sr. DR.

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 assessment is restored back to the file of Ld. AO for de novo assessment 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 framing of assessment. The appeal stand allowed for statistical purposes. 3. Order pronounced on 16th April, 2024.

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