M/S SOUTHERN PETROCHEMICAL INDUSTRIES CORPORATION LIMITED,GUINDY, CHENNAI vs. ITO WARD-3(1), CHENNAI, CHENNAI

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ITA 386/CHNY/2023Status: DisposedITAT Chennai10 January 2024AY 2006-07Bench: HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal, adhering to principles of natural justice, decided to grant the assessee another opportunity for a hearing. The impugned order was set aside, and the appeal was restored to the file of the CIT(A) for fresh adjudication.

What were the facts?

The assessee remained un-represented before the first appellate authority, leading to an ex-parte order. The assessee is now seeking another opportunity for a hearing.

What were the issues?

Whether the assessee should be granted another opportunity for hearing before the first appellate authority after remaining un-represented.

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, “A” BENCH, CHENNAI

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

आयकर अपीलीय अिधकरण “ए” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “A” 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: 2006-07) M/s. Southern Petrochemical Income Tax Officer Industries Corporation Limited Corporate Ward-3(1) बनाम (assessed as M/s SPIC Holdings and Chennai-600 034. Investments Ltd.) / Vs. 88, Spic House, Mount Road, Guindy, Chennai-600 032. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACS-4668-K (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri R. Vijayaraghavan & Shri Saroj Kumar Parida (Advocates)-Ld. ARs � थ�कीओरसे/Respondent by : Shri Nilay Baran Som (CIT) & Shri AR V Sreenivasan (Addl. CIT)-Ld. DRs सुनवाईकीतारीख/Date of Hearing : 16-10-2023 घोषणाकीतारीख /Date of Pronouncement : 10-01-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee arises out of an order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 27.01.2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 15.12.2008. In the assessment order, Ld. AO made disallowance of business expenditure and capital losses. Though assessee preferred further appeal, it remained non-compliant as noted in para-3 of the impugned order. In the result, assessment was confirmed against which the assessee is in further appeal before us. The Ld. AR has pleaded for another opportunity of hearing.

2.

After going through impugned order, we concur with the submissions of Ld. AR that the assessee has remained un-represented before first appellate authority which has resulted into an ex-parte order by Ld. CIT(A). Keeping in mind the principles of natural justice, we deem it fit to provide 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 with a direction to the assessee to substantiate its case. 3. The appeal stand allowed for statistical purposes. Order pronounced on 10th January, 2024

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