BARAKA NEWLAND PVT. LTD.,COIMBATORE V. DCIT, CORPORATE CIRCLE-2, COIMBATORE

ITA 3010/CHNY/2024

AI Insights

The case involves Baraka Newland Private Limited appealing against an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Center, Delhi, for the assessment year 2017-18. The appeal was initially dismissed by the CIT(A) due to non-prosecution as the assessee failed to respond to the hearing notices. The assessee's counsel argued that their request for adjournment was not granted, leading to the dismissal. The tribunal, considering the circumstances and the principles of justice and equity, decided to remit the case back to the AO for a fresh assessment, allowing the assessee another opportunity to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 34484 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Other Referred Cases: TIN box 249 ITR 216
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ESWARAN
• Assessee Lawyers: G.TARUN
• Keywords: Opportunity of being heard
• Section: 250

Judgement Text

"Page - 1 - of 3 आयकर अपीलीय अधिकरण,’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज जॉजज क े, उपाध्यक्ष एवं श्री अमिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3010/Chny/2024 निर्धारण वर्ा /Assessment Year: 2017-18 Baraka Newland Private Limited, No.206, Spring Field Park, No.49, Subramanier Koil Street, Ramanathapuram, Coimbatore Tamil Nadu-641045 [PAN: AAECB8391A] Vs. Deputy Commissioner of Income Tax, Corporate Circle-2, Coimbatore. (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलधर्थी की ओर से/ Assessee by : Shri G.Tarun, Advocate प्रत्यर्थी की ओर से /Revenue by : Shri Eswaran, JCIT सुिवधई की तधरीख/Date of Hearing : 21.01.2025 घोर्णध की तधरीख /Date of Pronouncement : 24.01.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed against the order bearing DIN & Order No.ITBA/NFAC/S/250/2024-25/1069148705(1) dated 26.09.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2017-18. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 26.09.2024 passed by NFAC, Delhi. ITA No.3010/Chny/2024 Page - 2 - of 3 2.0 At the very outset, we notice that the appeal of the assessee has been dismissed for non-prosecuting the case. In response to notices of hearing issued from the office of the First Appellate Authority, the assessee has not furnished his submissions or any documentary evidences. Consequently the appeal of the assessee was dismissed in-limine for non- prosecution without adjudicating the issue on merits. 3.0 The ld. Counsel for the assessee submitted that the hearing notices issued from the office of the First Appellate Authority was partly complied but its request for grant of adjournment was not conceded. It was prayed that in the interest of justice and equity, assessee may be provided with one more opportunity to represent his case. 4.0 The ld.DR supported the order of the CIT(A). 5.0 We have heard rival submissions and perused the materials on record. The Office of the First Appellate Authority had issued hearing notices which were part complied. It is the claim of the ld.AR that the request for adjournment was denied by the Ld.CIT(A). We have also noted that the assessee had not fully complied with the notices issued by the Ld. AO compelling him to pass orders on the basis material available on records. Be that as it may be, in the interest of justice and equity, we are of the view that assessee ought to be provided with one more opportunity to represent his case before the assessing office. The decision to remit it back to the Ld. AO is taken in view of the fact that an Assessing Officer is ITA No.3010/Chny/2024 Page - 3 - of 3 the fulcrum of assessment proceedings. He possess the first right and responsibilities to examine facts of a case before arriving at his decision qua determination of taxable income in a particular case. We have also noted that the additions made require extensive examination of details by the Ld.AO before arriving at a judicious conclusion. We have also noted with respectful deference the decision of Hon’ble Apex Court in the case of TIN box 249 ITR 216 on the subject matter. Accordingly the issues raised in this appeal is restored to the files of the Ld. AO for assessment de novo after giving necessary opportunity of being heard. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. 6.0 In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 24th , January-2025 at Chennai. Sd/- Sd/- (जॉजज जॉजज क े) (GEORGE GEORGE K) उपधध्यक्ष / Vice President (श्री अनितधभ शुक्लध) (AMITABH SHUKLA) लेखध सदस्य /Accountant Member चेन्नई/Chennai, नदिधंक/Dated: 24th , January-2025. KB/- आदेश की प्रनतनलनप अग्रेनर्त/Copy to: 1. अपीलधर्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Coimbatore. 4. नवभधगीय प्रनतनिनर्/DR 5. गधर्ा फधईल/GF "