VENKATESALU CHITRA , COIMBATORE V. ITO, NON- CORPORATE WARD 1(1), COIMBATORE , COIMBATORE

ITA 289/CHNY/2023

AI Insights

The case involves an appeal by the assessee, Venkatesalu Chitra Aaradhana, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the assessment year 2014-15. The appeal arose from an assessment framed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961, dated 30-12-2016. The primary contention in the appeal was the passing of an ex-parte order by the CIT(A), which the assessee challenged. During the tribunal hearing, no representative appeared for the assessee, and the Senior Departmental Representative supported the findings of the CIT(A). However, in the interest of natural justice, the tribunal decided to provide another opportunity for the assessee to present their case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133937 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 19 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: 05-03-2023
• 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.289/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15) Venkatesalu Chitra Aaradhana SF.139/139-2B, Andakkapalayam, Vellanaipatti Village, Coimbatore – 641 048. बनाम / V s. ITO Non Corporate Ward-2(1), Coimbatore. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AB RP C-2 9 9 6 -H (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : None 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 05-01-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 30-12-2016. At the time of hearing, none appeared for assessee. Accordingly, the appeal is being disposed-off with the able assistance of Ld. Sr. DR who has supported the findings rendered in impugned order. One of the ITA No.289/Chny/2023 - 2 - grounds raised by the assessee is that Ld. CIT(A) has erred in passing the ex-parte order. 2. 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 by way of a speaking order. Needless to add that reasonable opportunity of hearing shall be granted to the assessee. The assessee, in turn, is directed to substantiate its stand. 3. 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