ARUNKUMAR, CHENNAI V. ITO, NON CORP WARD-8(4), CHENNAI

ITA 1187/CHNY/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4044 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 31-01-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 19-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A.LAWRENCE THANGASAMY LD
• Section: 144

Judgement Text

आयकर अपीलीय अिधकरण “सी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय ी महावीर िसंह, उपा एवं माननीय ी मनोज कु मार अ%वाल ,लेखा सद( के सम । BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1187/Chn y/2023 (िनधा)रण वष) / As sessment Year: 2017-18) Shri Arunkumar No.2, Gramani Street, Sundarasozhapuram, Thiruverkadu, Chennai-600 077. बनाम / V s . Income Tax Officer Non-Corporate Ward-8(4), Chennai. थायीलेखासं./जीआइआरसं./PAN/GIR No. A LSP A- 7354 - A (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri A.Lawrence Thangasamy (FCA)-Ld. AR थ की ओरसे/Respondent by : Shri P.Sajit Kumar (JCIT)-Ld. DR सुनवाईकीतारीख/Date of Hearing : 01-02-2024 घोषणाकीतारीख /Date of Pronouncement : 01-02-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee arises out of an ex-parte order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 17-08-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 15-12-2019. Since the assessee failed to make any representation during assessment proceedings, certain additions were made in the hands of the assessee. The position 2 ITA No.1187/Chny/2023 remained the same before first appellate authority wherein the assessee failed to make any representation. It is noteworthy that the assessee is practicing as an advocate still he has completely ignored the various notices issued by lower authorities and has remained negligent in attending the proceedings. 2. Citing violation of principle of natural justice, Ld. AR has pleaded for another opportunity of hearing to the assessee which has been opposed by Ld. Sr. DR on the ground that the assessee being an advocate should have remained vigilant about the proceedings. 3. It is unfortunate that though the assessee is a practicing advocate still he has remained negligent in attending the proceedings before lower authorities, however, accepting the request of Ld. AR we restore the appeal back to the file of Ld. CIT(A) for de novo adjudication. The Ld. AR has already undertaken to substantiate the case of the assessee forthwith. 4. The appeal stand allowed for statistical purposes. . Order pronounced on 01 st February, 2024. Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा23 / VICE PRESIDENT लेखा सद5 / ACCOUNTANT MEMBER चे7ई Chennai; िदनांक Dated :01-02-2024 DS आदेशकीAितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु?/CIT 4. भागीय ितिनिध/DR 5. गाडDफाईल/GF