SAMPATH RAJ CHENNAI,CHENNAI vs. DCIT NON CORPORATE CIRCLE- 4(1), CHENNAI

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ITA 1606/CHNY/2023Status: DisposedITAT Chennai05 February 2024AY 2017-18Bench: HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, granted the assessee another opportunity to present its case before the lower authorities. This opportunity was conditional on the assessee depositing Rs. 25,000/-.

What were the facts?

The Assessing Officer made an addition of Rs. 898.12 Lacs. The assessee appealed this addition but failed to appear during appellate proceedings, leading to the addition being sustained. The assessee then filed a further appeal before the ITAT.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the lower authorities, despite previous non-appearance, and under what conditions.

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, “B” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपीलीय अिधकरण “बी” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा ! एवं माननीय �ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा*रण वष* / Assessment Year: 2017-18) & Stay Application No.47/Chny/2023 (in (िनधा*रण वष* / Assessment Year: 2017-18) Shri Sampath Raj DCIT बनाम No.45/2, EH Road, Vyasarpadi, Non-Corporate Circle-4(1) / Vs. Chennai-600 039. Chennai. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AALPS-4515-P (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri G.Baskar & Ms.S. Sree Lakshmi Valli (Advocate)-Ld. ARs � थ�कीओरसे/Respondent by : Shri D.Hema Bhupal (JCIT)- Ld. Sr. DR सुनवाईकीतारीख/Date of final Hearing : 05-02-2024 घोषणाकीतारीख /Date of Pronouncement : 05-02-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

The sole grievance of the assessee in captioned appeal is confirmation of addition of Rs.898.12 Lacs as made by Ld. Assessing Officer while framing an assessment u/s 143(3) on 30-12-2019. Though the assessee preferred further appeal, it failed to make any representation during appellate proceedings. Accordingly, the addition was sustained against which the assessee is in further appeal before us.

2.

The Ld. AR, appearing for assessee, placed on record various documents and sought another opportunity of hearing before lower authorities. The Ld. AR also undertook to substantiate its case in case another opportunity was given. The Ld. Sr. DR opposed the same. Keeping in mind the principle of natural justice, the bench deems it fit to grant another opportunity of hearing to the assessee. However, this would come at a cost of Rs.25,000/- which shall be deposited by the assessee within 30 days from the date of receipt of the order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned CIT(A) who shall proceed to dispose-off the appeal de novo. The assessee is directed to substantiate its case. 3. The appeal stand allowed for statistical purpose. The connected stay application stand dismissed as infructuous. Order pronounced on 5th February, 2024. Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा23 / VICE PRESIDENT लेखा सद5 / ACCOUNTANT MEMBER चे7ई Chennai; िदनांक Dated : 05-02-2024 DS आदेशकीDितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु?/CIT 4. िवभागीय�ितिनिध/DR 5. गाडDफाईल/GF

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