Shah Nilesh Rathilal , Chennai V. ITO, NCW 10(4), Chennai

ITA 1348/CHNY/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5179 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 2 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: 05-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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.1348/Chn y/2024 (िनधा)रण वष) / As sessment Year: 2017-18) Shah Nilesh Rathilal (HUF) #22, Raja Annamalai Road, Egmore, Chennai-600 084 . बनाम/ Vs . ITO Non-Corporate Ward-10(4) Chennai. थायीलेखासं./जीआइआरसं./PAN/GIR No. AAMHS-2329-L (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : None थ कीओरसे/Respondent by : Shri Nilay Baran Som (CIT) -Ld. Sr. 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 28-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 29- 11-2019. The assessee has failed to appear before any of lower authorities. The registry has noted a delay of 70 days in the appeal. The registry has placed on record letter of AR for the assessee which shows that the Karta of assessee-HUF has expired on 24-02-2023 i.e., much before the date of impugned order. It has also been submitted that legal heir of the Karta is in the process of collating various details. 2. In the assessment order, Ld. AO made addition of Rs.12.45 Lacs u/s 69 r.w.s 115BBE of the Act. The Ld. CIT(A) confirmed the same. Aggrieved, the assessee is in further appeal before us. 3. Considering the fact that the Karta of assessee-HUF has expired, we admit the appeal and restore the same back to the file of Ld. CIT(A) for de novo adjudication after granting opportunity of hearing to the legal heir of Karta of assessee-HUF. The legal heirs are directed to substantiate the case and supply the requisite information forthwith. 4. 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 आदेशकीHितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु@/CIT Chennai. 4. िवभागीय ितिनिध/DR 5. गाडEफाईल/GF