K.K. Apparels, Chennai V. ITO, NCW-1(2), Chennai

ITA 1607/CHNY/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5128 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 21-07-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 26-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SURAJ NAHAR

Judgement Text

आयकर अपील य अ धकरण, ‘ए’ यायपीठ, चे नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI ी एबी ट . वक , या यक सद य एवं ी अ"मताभ श ु (ला, लेखा सद य के सम* BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1607/Chny/2024 िनधा रण वष /Assessment Years: 2014-15 KK Apparels No.139, 4 th Street, Kumaran Colony Vadapalani, Chennai-600026. [PAN: AAEFK0655R] Income Tax Officer, Non-Corporate Ward-1(2) Chennai ( अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Shri Suraj Nahar, C.A यथ क ओर से /Respondent by : Shri G.Suresh, JCIT स ु नवाई क तार ख/Date of Hearing : 22.07.2024 घोषणा क तार ख /Date of Pronouncement : 09.08.2024 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/250/2023-24/1063483249(1) dated 27.03.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2014- 15. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 27.03.2024 passed by NFAC, Delhi. ITA No.1607/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 didn’t receive any notices from the Office of the Ld.CIT(A), which prevented the assesse from participating in the proceedings. 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. 4.0 We have heard both the parties and perused the material available on record. We note that the Ld.CIT(A) has passed an ex parte order qua assesse. According to the assesse, it has not received any notices due to technical glitches. 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. Therefore, for the ends of justice and fair play, we are inclined to give one more opportunity to the assesse, and therefore, set-aside the impugned order of Ld CIT(A) and restore the appeal back to his file; ITA No.1607/Chny/2024 :- 3 -: and 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. 5.0 In the result, appeal filed by the assesse is allowed for statistical purposes. Order pronounced on 9 th August, 2024 at Chennai. Sd/- ( एबी ट . वक ) (ABY T VARKEY) $या%यक सद&य / Judicial Member Sd/- (अ"मताभ श ु (ला) (AMITABH SHUKLA) लेखा सद य /Accountant Member चे$नई/Chennai, (दनांक/Dated: 9 th August, 2024. KB/- आदेश क %त)ल*प अ+े*षत/Copy to: 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आय ु ,त/CIT – Chennai 4. *वभागीय %त%न/ध/DR 5. गाड2 फाईल/GF