Sydha Mohammed Mohammed Yasin, Namakkal V. ITO Ward 1, Tiruchengode

ITA 1296/CHNY/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5193 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-07-2024
• Assessment Year: misc
• Appeal Filed On: 01-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMANTHA LD
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

आयकर अपीलीय अिधकरण “ए” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय ी महावीर िसंह, उपा ! एवं माननीय ी मनोज कुमार 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.1296/Chn y/2024 (िनधा)रण वष) / As sessment Year: 2017-18) Sydha Mohammed Mohammed Yasin No.11, Pavadi Street No.7, Tiruchengodu- 637 211 (Namakkal Dist.) बनाम/ Vs . ITO Ward-1, Tiruchengode. थायीलेखासं./जीआइआरसं./PAN/GIR No. AMKPM-4738-R (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri T.S. Lakshmi Venkataraman (FCA) - Ld.AR थ कीओरसे/Respondent by : Ms. Samantha (Addl.CIT) -Ld. DR सुनवाईकीतारीख/Date of Hearing : 22-07-2024 घोषणाकीतारीख /Date of Pronouncement : 08-08-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an ex-parte order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 31-10-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 25- 09-2019. In the assessment order, Ld. AO made addition of cash deposits. It could be seen that the assessee has failed to appear before any of lower authorities. The registry has noted a delay of 124 days in the appeal. During hearing before us, Ld. AR has pleaded for admission of appeal and sought another opportunity of hearing before lower authorities which has vehemently been opposed by Ld. Sr. DR. 2. Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we condone the delay and deem it fit to grant another opportunity to the assessee to substantiate its case. The same would come at a cost of Rs.10,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned CIT(A) who shall proceed for de novo adjudication after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith failing which Ld. CIT(A) shall be at liberty to proceed with disposal of appeal on merits on the basis of material on record. 3. The appeal stand allowed for statistical purposes. Order pronounced on 8 th August, 2024 Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा34 / VICE PRESIDENT लेखा सद6 / ACCOUNTANT MEMBER चे8ई Chennai; िदनांक Dated :08-08-2024 DS आदेशकीIितिलिपअ %ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु@/CIT Salem. 4. िवभागीय ितिनिध/DR 5. गाडEफाईल/GF