INDIRA GANDHI COLLEGE FOR WOMEN COMMITTEE,MADURAI V. ITO, EXEMPTION WARD, MADURAI

ITA 2037/CHNY/2024

AI Insights

The case involves the Indira Gandhi College for Women Committee, which appealed against the orders of the CIT(A)/NFAC and the AO, both of which were passed ex-parte. The appeals were related to the assessment year 2015-16 under the Income Tax Act, 1961. The primary contention was the lack of opportunity given to the assessee to present its case, as the assessments and subsequent appeals were conducted without the presence or input of the assessee. The Tribunal, acknowledging the procedural lapses and the principles of natural justice, decided to remand the case back to the AO for a fresh assessment, instructing the AO to provide a reasonable opportunity of hearing to the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 36117 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROHAN RAJ
• Assessee Lawyers: S. SRIDHAR
• Section: 250

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘डी’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2037/CHNY/2024 िनधाᭅरण वषᭅ/Assessment Year: 2015-16 M/s. Indira Gandhi College for Women Committee, A-5, Pasumpon Street, Tirunagar, Madurai – 625 006. PAN: AAAAI 0692K Vs. The Income Tax Officer, Exemptions Ward, Madurai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri S. Sridhar, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri Rohan Raj, JCIT सुनवाई कᳱ तारीख/Date of Hearing : 27.01.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 27.01.2025 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal at the instance of the assessee trust is directed against CIT(A)/NFAC’s order dated 14.06.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2015-16. 2. At the very outset, we notice that the appeal of the assessee has been dismissed ex-parte qua assessee. In response to four hearing - 2 - ITA No.2037/CHNY/2024 notices issued from the office of the First Appellate Authority, the assessee has not furnished its submissions or any documentary evidences. Consequently the appeal of the assessee was dismissed ex- parte qua assessee. 3. The Ld.AR submitted that the assessment order passed by the AO is also ex-parte qua assessee. The Ld.AR further submitted that the reasons for non-appearance before the AO has been given in the statement of facts filed before the CIT(A) and the order of CIT(A) is also ex-parte qua assessee. It was submitted by the Ld.AR, in the interest of justice and equity, the assessee may be provided with one more opportunity to represent his case before the AO, since it was a best judgment assessment u/s.144 of the Act. 4. The ld.DR supported the order of the AO and the CIT(A). 5. We have heard rival submissions and perused the materials on record. The Office of the CIT(A) had issued four hearing notices. Since there was no response by the assessee to the notices issued, the CIT(A) passed ex-parte order. We strongly deprecate the nonchalant attitude of the assessee. However, in the interest of justice and equity, we are of the view that assessee ought to be provided with one more opportunity to - 3 - ITA No.2037/CHNY/2024 represent its case. Since the proceedings before the AO is also best judgment assessment, we deem it appropriate to restore the matter to the files of the AO. Accordingly, the matter is remitted to the files of the AO for fresh adjudication. The AO shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to co- operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 27th January, 2025 at Chennai. Sd/- Sd/- (एस.आर. रघुनाथा) (S.R. RAGHUNATHA) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चेÛनई/Chennai, Ǒदनांक/Dated, the 27th January, 2025 RSR आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Madurai 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. "