M/S. KUMBHA AGENCIES,CHENNAI vs. ITO, NON CORP WARD 1(4), CHENNAI, CHENNAI

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ITA 76/CHNY/2024Status: DisposedITAT Chennai15 April 2024AY 2015-16Bench: 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 acknowledging the respondent's submissions, granted the assessee another opportunity for hearing based on the principle 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 failed to provide details during appellate proceedings before the CIT(A). The assessee's AR requested another opportunity for hearing before the lower authorities.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the lower appellate authority, despite prior failure to provide details.

Which sections of the Income-tax Act were involved?

Section 143(3)

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: 2015-16) M/s. Kumbha Agencies ITO No.32/2, Padmanaban Street Non-Corporate Ward-1(4), बनाम/ Vs. North Usman Road, T. Nagar Chennai. Chennai-600 017. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AANFK-1489-L (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri R. Subramanian (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.

Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 03-08-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 30-12-2017. Upon perusal of para-5 of the impugned order, it could be seen that the assessee failed to file any details during appellate proceedings. The Ld. AR pleaded for another opportunity of hearing before lower authorities.

2.

The Registry has noted delay of 76 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of the condonation petition which is accompanies by affidavit of a partner of assessee firm. It has been submitted that delay has occurred since the firm closed down its business operations. Considering the same the delay is condoned and we proceed for disposal of the appeal as per submissions made by Ld. AR. 3. 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. 4. The appeal stand allowed for statistical purposes. Order pronounced on 16th April, 2024.

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