KRISHNASAMY BHUVANESWARI,COIMBATORE vs. ITO, NON CORPORATE WARD 4(2), COIMBATORE
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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI MANJUNATHA. G & SHRI MANOMOHAN DAS
आदेश / O R D E R
PER MANOMOHAN DAS, J.M: This appeal by the assessee is directed against the order of the Learned Commissioner of Income-Tax, [CIT(A)], National Faceless Appeal Centre, Delhi [NFAC] dated 28-07-2023 and pertains to the Assessment Year [AY] 2013-14.
The facts of the case are that the assessee the proprietor of the firm M/s Sri Ram Chamber Bricks engaged in the business of Bricks manufacturing. Assessee filed her original return of income for the AY
ITA No.1191/Chny/2023 :- 2 -: 2013-14 on 27-06-2013 admitting a total income of Rs.7,60,150/-.
Statutory notice u/s 143(2) of the Act dated 09-09-2014 was served
upon the assessee and assessment was completed u/s 143(3) of the
Act by making addition of Rs.10 lakhs. Subsequently, the Principal
Commissioner of Income Tax [PCIT] invoked section 263 of the Act
and thereafter, the ld. Assessing Officer [AO] vide order u/s 143(3)
r.w.s. 263 of the Act dated 17-12-2018 has made an addition of
Rs.2,64,14,879/-.
Being aggrieved, the assessee filed 1st appeal before the ld. 3.
CIT(A). The ld. CIT(A) vide order dated 28-07-2023 dismissed the
appeal of the assessee.
Being aggrieved, the assessee filed the present appeal before
the Tribunal.
Heard the representatives of both the parties and perused the
materials on record.
We observe that both the lower authorities had disposed of the
case of the assessee by passing ex-parte orders. Therefore, it is our
considered opinion that another opportunity should be given to the
assessee to substantiate his case before the ld. AO. The Ld. DR also
has no objection for giving another opportunity to the assessee.
ITA No.1191/Chny/2023 :- 3 -: Accordingly, we set aside the order of the ld. CIT(A) dated 28-07-2023 as well as order of the ld. AO dated 17-12-2018 and direct the ld. AO to frame an assessment afresh. At the same time, we direct the assessee to substantiate his claims before the ld. AO.
In the result, the appeal of the assessee is allowed for statistical purposes only. Order pronounced on 22nd March, 2024.
Sd/- Sd/- (मंजुनाथ. जी) (मनोमोहन दास) (Manjunatha. G) (Manomohan Das) �ाियक सद�/Judicial Member लेखा लेखा सद�य लेखा लेखा सद�य सद�य /Accountant Member सद�य चे�ई/Chennai, �दनांक/Dated 22nd March, 2024. EDN/-
आदेश क� �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ*/Appellant 2. +,थ*/Respondent 3. आयकर आयु-/CIT 4. िवभागीय +ितिनिध/DR 5. गाड( फाईल/GF
