GOBRARAM CHOUDHARY,COIMBATORE V. NON CORPORATE WARD 1(4), COIMBATORE

ITA 1090/CHNY/2025

AI Insights

The case involves an appeal by the assessee, Gobraram Choudhary, against the order of the Learned Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The primary contention in the appeal was the non-compliance by the assessee to statutory notices, which led to the dismissal of the appeal by the CIT(A). The Tribunal noted the absence of the assessee during the hearing but acknowledged a request for adjournment for preparation of a paper book. The Departmental Representative opposed the adjournment, citing the routine nature of the matter. The Tribunal decided to remit the case back to the CIT(A) for a thorough re-examination, instructing that the assessee be given a proper opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 652633 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु क ुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य क े सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1090/Chny/2025 Assessment Years: 2017-18 Gobraram Choudhary, No.343-D, 1st Floor, Ganesh Complex Thomas Street, H.O. Coimbatore South, Coimbatore, Tamil Nadu-641001, [PAN: AWUPG4629B] Income Tax Officer, Non-Corp Ward-1(4), Coimbatore. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : None प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 17.06.2025 घोषणा की तारीख /Date of Pronouncement : 19.06.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / APL / S / 250 / 2024-25 / 1073110545(1) dated 11.02.2025 of the Learned Commissioner of Income Tax [herein after “CIT(A), for the assessment year 2017-18. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. 2.0 On the date of hearing, the assessee was called absent. We had noted that a request for adjournment has been made. The request ITA No.1090/Chny/2025 Page - 2 - of 3 for adjournment is that time is required for preparation of paper book and submissions. 3.0 Per contra, the Ld.DR objecting to the adjournment application, relied upon the order of lower authorities. 4.0 We have considered the appeal in the light of material available on records. We have noted that the appeal pertains to an old assessment year being 2017-18. No worthwhile benefit is achieved in postponing old matters. We have noted that there is no merit in the request for adjournment which has been found to be made in routine and summary matter. We have also noted that the Ld.CIT(A) has dismissed the appeal for non-compliance by assessee to his statutory notices. It is trite law that no litigant benefits by non-prosecution of its case. Be that as it may be, we are of the considered view that apart from merely harping on the issue of delayed filing by the assesse the Ld. CIT(A) has not touched adequately upon merits of the case. Accordingly, in the interest of justice, we remit the matter back to the file of the Ld.CIT(A) for readjudication after giving due opportunity of being heard to the assessee and in accordance with law. The assessee shall make necessary compliances and any deviation would be adversely viewed. All the grounds of appeal raised by the assessee are therefore allowed for statistical purposes. ITA No.1090/Chny/2025 Page - 3 - of 3 5.0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 19th , June-2025 at Chennai. Sd/- (मनु क ुमार धिरर) (MANU KUMAR GIRI) न्याधयक सदस्य / Judicial Member Sd/- (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 19th , June-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "