J.Ebenezer, CHENNAI V. ITO Non Corporate Ward 13(3), CHENNAI

ITA 2533/CHNY/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0408 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 29-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.2533/Chny/2018 िनधाŊरण वषŊ/Assessment Year: 2013-14 Shri J. Ebenezer, 21/155, Vanniar Street, Trustpuram, Choolaimedu, Chennai 600 094. [PAN:AAPPE6779B] Vs. The Income Tax Officer, Non Corporate Ward 13(3), 121, Nungambakkam High Road, Chennai 34. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri S. Sridhar, Advocate ŮȑथŎ की ओर से/Respondent by : Dr. I.P. Roopa, JCIT सुनवाई की तारीख/ Date of hearing : 05.01.2022 घोषणा की तारीख /Date of Pronouncement : 10.01.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 14, Chennai dated 26.06.2018 relevant to the assessment year 2013-14. 2. When the appeal was taken up for hearing, the ld. Counsel for the assessee has submitted that assessment under section 143(3) of the Income Tax Act, 1961 [“Act” in short] was completed on 31.03.2016 I.T.A. No. 2533/Chny/18 2 by making various additions. The assessee preferred an appeal before the ld. CIT(A) against the assessment order. It was further submission that without giving proper opportunity of being heard to the assessee, the ld. CIT(A) has dismissed the appeal of the assessee and thus, the ld. Counsel prayed that one more opportunity may be given to the assessee to substantiate his claim before the ld. CIT(A). 3. On the other hand, the ld. DR has not raised any objection. 4. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. On perusal of the appellate order, we find that the ld. CIT(A) has simply dismissed the appeal filed by the assessee by observing that the assessee has not discharged his primary onus by furnishing supporting documents in support of his claim. To meet the ends of natural justice, we are of the opinion that one more opportunity should be afforded to the assessee to substantiate his claim before the ld. CIT(A). Accordingly, we set aside the appellate order and remit the matter back to the file of the ld. CIT(A) to decide the issue afresh in accordance with law after affording meaningful opportunity of being heard to the assessee to substantiate his claim. I.T.A. No. 2533/Chny/18 3 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 10 th January, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 10.01.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.