DCIT,CIRCLE-1, ERODE V. SOMASUNDARAM SUNDARESAN ARUNACHALAM(HUF), NAMAKKAL

MA 83/CHNY/2024

AI Insights

The case involves the Deputy Commissioner of Income Tax, Circle 1, Erode, as the appellant, and Somasundaram Sundarasan Arunachalam (HUF) as the respondent, concerning ITA Nos. 628 & 629/Chny/2024 for the assessment years 2014-15 and 2015-2016. The Department filed Miscellaneous Applications seeking clarification and modification of the Tribunal's earlier order which set aside the impugned orders and restored the appeals for fresh adjudication. The Tribunal's decision was based on the need for a denovo assessment due to ex-parte orders passed under sections 147 and 144 of the Income Tax Act.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 29306 (ITAT-CHENNAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-12-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AROON PRASAD; IRS
• Assessee Lawyers: YESHWANTH KUMAR
• Keywords: Set aside
• Section: 144

Judgement Text

" आयकर अपीलीय अिधकरण ‘बी’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय ŵी मनोज क ुमार अŤवाल ,लेखा सद˟ एवं माननीय ŵी मनु क ुमार िगįर, Ɋाियक सद˟ क े समƗ। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM M.A.Nos.83 & 84/CHNY/2024 (in आयकरअपील सं./ ITA Nos. 628 & 629/Chny/2024 (िनधाŊरणवषŊ / Assessment Years: 2014-15 & 2015-2016) The Deputy Commissioner of Income Tax, Circle 1, Erode 638 001. Vs. Somasundaram Sundarasan Arunachalam (HUF) 500, Kutchery Road, Tiruchengode, Nammakal 637 211. [PAN: AALHS 5670M] (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : Shri. Aroon Prasad, IRS, Addl. CIT. Ĥ×यथȸ कȧ ओर से /Respondent by : Shri. Yeshwanth Kumar, C.A. सुनवाई कȧ तारȣख/Date of Hearing : 29.11.2024 घोषणा कȧ तारȣख /Date of Pronouncement : 31.12.2024 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member) The Department has filed these Miscellaneous Applications in Appeal Nos. 628 & 629/Chny/2024 for assessment years 2014-15 and 2015-2016. 2. Para 10 of the Tribunal dated 29.05.2024 in ITA Nos.627, 628 & 629/Chny/2024 for assessment years 2013-2014, 2014-2015 and 2015- 2016 reads as under:- ’10. Since we have set aside the impugned order for AY 2013-14 and the appeal is restored back to the file of Ld. CIT(A) for adjudication a fresh, on similar lines we also set aside the impugned orders of even date 2 MA Nos.83 &84/Chny/2024 (in ITA Nos. 628 & 629/Chny/2024) 16.01.2024 and the appeals are restored back to the file of Assessing Officer for adjudication afresh in view of ex-parte orders u/s147 r.w.s 144 of the Act, after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with complete information as per law, failing which AO shall be at liberty to proceed with the disposal of the matters as per law’. 3. We heard the rival contention and perused the material available on record. Only for clarification purposes, Para 10 of the ITA Order Nos.627, 628 & 629/Chny/2024 dated 29.05.2024 for assessment years 2013-2014, 2014-2015 and 2015-2016 may be reads as under:- ‘’10. Hence we have set aside the impugned order dated 11.01.2024 for AY 2013-14 in ITA No.627/Chny/2024, and the appeal is restored back to the file of Ld. CIT(A) for adjudication a fresh after affording proper opportunity of hearing to the assessee. We also set aside the impugned orders dated 16.01.2024 in ITA Nos.628 & 629/Chny/2024 for assessment years 2014-15 and 2015-2016 and remit back to the file of Assessing Officer for adjudication afresh (i.e; denovo assessment) for the reason that ex-parte orders u/s147 r.w.s 144 of the Act had been passed. The ld. Assessing Officer will proceed with the assessment proceedings after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with complete information as per law, failing which AO shall be at liberty to proceed with the disposal of the matters as per law. 4. In the result, the Miscellaneous Applications stand modified as above. Order pronounced in the open court on 31st day of December, 2024 at Chennai. Sd/- Sd/- (मनोज क ुमार अŤवाल) (मनु क ुमार िगįर) (MANOJ KUMAR AGGARWAL) लेखा सद˟ / ACCOUNTANT MEMBER (MANU KUMAR GIRI) Ɋाियक सद˟ / JUDICIAL MEMBER चेɄई Chennai: िदनांक Dated :31.12.2024 KV आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT, Salem 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF "