SARAVANA HOLDINGS PRIVATE LIMITED, COIMBATORE V. ITO, CORP.WARD-3, COIMBATORE

ITA 107/CHNY/2023

AI Insights

The case involves Sarvana Holdings Pvt. Ltd., which appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The original dispute arose from an intimation issued by the Centralized Processing Center, Bangalore, under section 143(1) of the Income Tax Act, 1961, for the Assessment Year 2017-18. The assessee was aggrieved by certain adjustments made and initially appealed but failed to make submissions on multiple occasions, leading to the dismissal of their appeal. The tribunal, considering the principles of natural justice, decided to restore the appeal to the CIT(A) for a fresh hearing, instructing the assessee to substantiate their position, failing which the CIT(A) could proceed based on the existing records.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134003 (ITAT-CHENNAI)
• Duration Of Justice: 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 21-02-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 30-01-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 143(1); 22

Judgement Text

आयकर अपीलीय अिधकरण ‘सी/एस एम सी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C/SMC’ BENCH, CHENNAI माननीय .ी मनोज कु मार अ2वाल ,लेखा सद6 के सम7। BEFORE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.107/Chny/2023 (िनधा=रण वष= / Assessment Year: 2017-18) Sarvana Holdings Pvt. Ltd. 126, Arts College Road, Coimbatore – 641 018. बनाम/ V s. ITO Corporate Ward-3, Coimbatore. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AAK C S -7 4 4 2 -P (अ पीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri Girish Kumar (Advocate) for Shri S. Sridhar (Advocate) – Ld. ARs थ की ओरसे/Respondent by : Shri AR.V Sreenivasan (Addl. CIT)-Ld. DR सुनवाई की तारीख/Date of Hearing : 22-02-2023 घोषणा की तारीख /Date of Pronouncement : 22-02-2023 आदेश / O R D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 06-12-2022 in the matter of an intimation issued by Centralized Processing Center, Bangalore (CPC) u/s. 143(1) of the Act on 10-01- 2019. 2. The Ld. AR, at the outset, pleaded for another opportunity of hearing before Ld. CIT(A) which has been opposed by Ld. Sr. DR. 3. Upon perusal of case records, it could be seen that the return of income was processed u/s. 143(1) of the Act by CPC, Bengaluru on ITA No.107/Chny/2023 - 2 - 10-01-2019. Aggrieved by certain adjustment, the assessee preferred further appeal. However, as noted by Ld. CIT(A) in Para 2 of impugned order, the assessee failed to make any submissions on here occasions. Accordingly, the appeal was dismissed against which the assessee is in further appeal before me. 4. I find that though the assessee has remained negligent in attending the first appellate proceedings, however, keeping in mind the principle of natural justice, I deem it fit to prove another opportunity of hearing to the assessee. Therefore, the appeal stand restored back to the file of Ld. CIT(A) for fresh adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate his stand failing which Ld. CIT(A) shall be at liberty to proceed with adjudication on the basis of material on record. 5. The appeal stand allowed for statistical purposes. Order pronounced on 22 nd February, 2023. Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद6 / ACCOUNTANT MEMBER चे)ई / Chennai; िदनांक / Dated : 22 -02-2023 EDN/- आदेश की Qितिलिप अ 2ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु /CIT 4. िवभागीय ितिनिध/DR 5. गाड फाईल/GF