G. KUMARESAN,SIVAKASI V. ITO, WARD-2, VIRUDHUNAGAR

ITA 1666/CHNY/2024

AI Insights

This case involves an appeal by Mr. G. Kumaresan against an ex parte order from the Learned Commissioner of Income Tax (Appeal) for the Assessment Year 2011-12. The appeal was initially delayed by seven days due to reasons beyond the assessee's control, which was condoned by the Tribunal. The primary contention was that the assessee did not receive the notice of hearing, leading to an ex parte decision without his participation. The Tribunal found this to be a violation of natural justice and decided to give the assessee another opportunity to present his case before the Ld.CIT(A).

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 106988 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-08-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 03-06-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMUEL PITTA
• Assessee Lawyers: R. ESHWAR
• Keywords: Set aside; Principle of natural justice

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \u0001यायपीठ, चे\tई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI \u0001ी एबी टी. वक , \u000bाियक सद\u0011 एवं एवं एवं एवं \u0001ी मनोज क ुमार अ\u0019वाल, लेखा सद\u0007 क े सम\u001d BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1666/Chny/2024 िनधा\u000eरण वष\u000e/Assessment Year: 2011-12 Mr. G. Kumaresan, 6/671-B, Indira Nagar, Narnapuram Road, Sivakasi-626 189. v. The ITO, Ward-2, Virudhunagar. [PAN: AGHPK 9249 A] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr. R. Eshwar, CA \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Dr. Samuel Pitta, JCIT सुनवाईक\u001aतारीख/Date of Hearing : 21.08.2024 घोषणाक\u001aतारीख /Date of Pronouncement : 09.10.2024 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal)/Addl./JCIT(A)-9, (hereinafter in short \"the Ld.CIT(A)”), Mumbai, dated 28.03.2024 for the Assessment Year (hereinafter in short \"AY”) 2011-12. 2. The Ld. Counsel for the assessee submitted that there is a delay of ‘7’ days in filing of this appeal, because, assessee was prevented by reasons beyond his control and prayed for condonation of delay, for ITA No.1666/Chny/2024 (AY 2011-12) Mr. G. Kumaresan :: 2 :: which, the Ld.DR didn’t raise any objection and hence, we condone the delay of ‘7’ days and proceed to adjudicate the appeal on merits. 3. At the outset, the Ld.AR of the assessee pointed out that this is an ex parte order qua assessee and therefore prayed that one more opportunity may be granted to the assessee. According to the Ld.AR, the assessee couldn’t respond to the notice of the Ld.CIT(A), because, notice was not served upon the assessee. Therefore, assessee couldn’t respond to the notices; and the omission on the part of the assessee to appear/participate in the proceedings was not deliberate and the assessee would not gain any benefit from not participating in the appellate proceedings. Therefore, prayed for one more opportunity before the Ld.CIT(A) 4. Per contra, the Ld.DR doesn’t want us to give one more innings to the assessee. 5. Aggrieved, the assessee is in appeal before this Tribunal. 6. We have heard both the parties and perused the material available on record. We note that the impugned order is an ex parte order qua assessee. According to the Ld.AR, the assessee has not received any notice of hearing which prevented the assessee from participating in the appellate proceedings. Be that as it may, it is noted that since the Ld.CIT(A) has passed impugned order without hearing the assessee, there ITA No.1666/Chny/2024 (AY 2011-12) Mr. G. Kumaresan :: 3 :: is a violation of natural justice. Therefore, we are inclined to give one more opportunity to the assessee. The Ld.AR has undertaken to file all the relevant documents/written submissions before the Ld.CIT(A) provided an opportunity is granted to the assessee. Therefore, we set aside the impugned order and restore the appeal back to the file of the Ld.CIT(A) with a direction to adjudicate the grounds of appeal raised by the assessee after hearing the assessee. The assessee is directed to file written submissions/relevant documents to substantiate his grounds of appeal raised before him. 7. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 09th day of October, 2024, in Chennai. Sd/- (मनोज क ुमार अ\u0019वाल) (MANOJ KUMAR AGGARWAL) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे\tई/Chennai, !दनांक/Dated: 09th October, 2024. TLN, Sr.PS आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ\f/Appellant 2. \r\u000eथ\f/Respondent 3. आयकरआयु\u0014/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\rितिनिध/DR 5. गाड\u001dफाईल/GF "