P.KRISHNARAJ, TIRUPUR V. DCIT CIRCLE 1, TIRUPUR

ITA 263/CHNY/2023

AI Insights

The case involves an appeal by P. Krishnaraj against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning an assessment for the year 2014-15. The primary contention was the ex-parte nature of the CIT(A)'s order, which the assessee challenged. The Tribunal noted the absence of the assessee in previous hearings but decided to set aside the CIT(A)'s order and remand the case for a fresh hearing, underscoring the importance of natural justice in legal proceedings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133934 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-04-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 28-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कु मार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास, ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ ITA No.263/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15) P. Krishnaraj No.1, Indira Nagar, Tirupur -641 603. बनाम/ V s. DCIT Circle-1, Tirupur. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AFW P K-0 9 9 3 -B (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri Suraj Nahar (C.A) – Ld. A.R थ की ओरसे/Respondent by : Shri D. Hema Bhupal (JCIT) –Ld. DR सुनवाई की तारीख/Date of Hearing : 24-04-2023 घोषणा की तारीख /Date of Pronouncement : 24-04-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 02-01-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 21-12-2016. 2. One of the grounds raised by the assessee is that Ld. CIT(A) has erred in passing the ex-parte orders. The Ld. AR has pleaded for another opportunity which has been opposed by revenue. ITA No.263/Chny/2023 - 2 - 3. We find that the assessee did not attend the appellate proceedings despite being provided with opportunity of hearing. However, keeping in mind the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the appeal is restored to first appellate authority for de-novo adjudication. Needless to add that reasonable opportunity of hearing shall be granted to the assessee. The assessee, in turn, is directed to substantiate its stand. 4. The appeal stand allowed for statistical purposes. Order pronounced in the open Court on 24 th April, 2023. Sd/- (MANOMOHAN DAS) ाियक सद4 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद4 / ACCOUNTANT MEMBER चे*ई / Chennai; िदनांक / Dated : 24-04-2023 EDN/- आदेश की Sितिलिप अ /ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु3/CIT 4. िवभागीय ितिनिध/DR 5. गाड फाईल/GF