KRISHNASAMY BHUVANESWARI,COIMBATORE vs. ITO, NON CORPORATE WARD 4(2), COIMBATORE

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ITA 1191/CHNY/2023Status: DisposedITAT Chennai22 March 2024AY 2013-14Bench: SHRI MANJUNATHA. G (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal observed that both lower authorities had passed ex-parte orders. Therefore, the Tribunal set aside the orders of the lower authorities and directed the Assessing Officer to frame a fresh assessment, granting the assessee another opportunity to substantiate her case.

What were the facts?

The assessee, a proprietor of a brick manufacturing firm, filed her return of income. The assessment was initially completed with an addition, and later, under section 263, a significantly larger addition was made. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the assessee was denied a proper opportunity to present her case before the lower authorities, leading to ex-parte orders.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI MANJUNATHA. G & SHRI MANOMOHAN DAS

Hearing: 14.03.2024Pronounced: 22.03.2024

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.

2.

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

2 -: 2013-14 on 27-06-2013 admitting a total income of Rs.7,60,150/-.

1.

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.

4.

Being aggrieved, the assessee filed the present appeal before the Tribunal.

5.

Heard the representatives of both the parties and perused the materials on record.

6.

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.

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.

7.

In the result, the appeal of the assessee is allowed for statistical purposes only. Order pronounced on 22nd March, 2024.

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