Sennimalaigounder Sivasamy, Coimbatore V. ACIT, NCC-2, , Coimbatore

ITA 1540/CHNY/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0554 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 21-07-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 20-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SURAJ NAHAR
• Keywords: Right to appeal; Set aside

Judgement Text

आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्याययर्क सदस्य एवं श्री अमिताभ श ु क्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1540/Chny/2024 निर्धारण वर्ा /Assessment Years: 2013-14 Sennimalaigounder Sivasamy, SF No.800/1B2, Ultra Tower, Second Floor, Kovai Thottam Road, Nehru Nagar West, Coimbatore-641048 [PAN: ALMPS1501K] Asst. Commissioner of Income Tax, Non-Corporate Circle-2, Coimbatore (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Shri Suraj Nahar, C.A. प्रत्यर्थी की ओर से /Respondent by : Shri G.Suresh, JCIT स ु नवाई की तारीख/Date of Hearing : 22.07.2024 घोषणा की तारीख /Date of Pronouncement : 31.07.2024 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed against the order bearing DIN & Order No.ITBA/NFAC/S/250/2023-24/1064809738(1) dated 10.05.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2013- 14. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 10.05.2024 passed by NFAC, Delhi by raising grounds of appeal including an additional ground of appeal. ITA No.1540/Chny/2024 :- 2 -: 2.0 At the outset, the Ld.AR of the assesse pointed out that the impugned order of the Ld.CIT(A) is an ex parte order without hearing the assesse; and has only reiterated the AO’s action. According to the Ld.AR, the assesse was not given sufficient opportunity from the Office of the Ld.CIT(A) to provide the required details. Therefore, he pleaded for one more opportunity before the Ld.CIT(A). 3.0 Per contra, the Ld.DR doesn’t want us to give one more innings to the assesse. The Ld.DR alternatively contended that a cost should be imposed upon the assesse for his non-compliance in submission of required details before the Ld.CIT(A). 4.0 We have heard both the parties and perused the material available on record. We note that the Ld.CIT(A) has noted in para 2 and 2.1 his order that the assesse did not provide required details and explanation in support of grounds of appeal raised and had proceeded to decide the appeal on the basis of material available on records. ITA No.1540/Chny/2024 :- 3 -: According to the assesse, it was not given sufficient time to furnish the detail. Be that as it may, it should be borne in mind that if an assesse is aggrieved by the Assessment Order, he has statutory right of appeal before the First Appellate Authority and such a right would be futile, if the First Appellate Authority doesn’t give proper opportunity of hearing to the assesse. However, at the same time an assesse cannot be allowed to subvert legal procedures by non-compliance and still take the benefit a legal remedy. Considering the overall conduct of the assesse before the Ld.CIT(A) an element of willful non-compliance cannot be denied. We are therefore of the view that to do substantial justice one more opportunity be provided to the assessee to represent the true and clear facts before the CIT(A) and hence, we set aside the orders of the CIT(A) and remand the matter back to the file of the AO with a cost of Rs.10,000/- to be paid to the Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras on or before 30.08.2024. The assessee will pay this cost and produce the receipt before the AO. The assesse is directed to file written submissions/relevant documents to substantiate the grounds of appeal and the Ld.CIT(A) to pass order in accordance to law after hearing the assesse. ITA No.1540/Chny/2024 :- 4 -: 5.0 In the result, appeal filed by the assesse is allowed for statistical purposes. Order pronounced on 31 st July, 2024 at Chennai. Sd/- ( एबी टी. वकी) (ABY T VARKEY) न्याययक सदस्य / Judicial Member Sd/- (अमिताभ श ु क्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, ददनांक/Dated: 31 st July, 2024. KB/- आदेश की प्रयतललपप अग्रेपषत/Copy to: 1. अपीलार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आय ु क्त/CIT – Coimbatore 4. पवभागीय प्रयतयनधि/DR 5. गार्ड फाईल/GF