VALIKANDAPURAM GENGAVAN JEYAKUMAR, CHENNAI V. DCIT, NON CORP. CIRCLE 10(1), CHENNAI

ITA 323/CHNY/2023

AI Insights

The case involves an appeal by Valikandapuram Gengavan Jeyakumar against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which confirmed an assessment order by the Assessing Officer. The assessment included various additions and disallowances totaling Rs.464.98 Lacs for the Assessment Year 2012-13. The primary contention in the appeal was the ex-parte nature of the CIT(A)'s order, as the assessee had not attended the previous hearings. The Tribunal, considering the principles of natural justice, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133940 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 24-04-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 14-03-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

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.323/Chn y/2023 (िनधा@रण वष@ / Asse ssment Year: 2012-13) Valikandapuram Gengavan Jeyakumar, D13 CMDA Truck Terminal Complex, Madhavaram, Chennai-600 110. बनाम / Vs . DCIT Non Corporate Circle-I0(1), Chennai. थायी लेखा सं. /जीआइ आर सं. /P AN / G I R No . AC U P J-19 92- N (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri S. Girish Kumar (Advocate)-Ld. A.R थ की ओरसे/Respondent by : Shri D. Hema Bhupal (JCIT) –Ld. DR सुनवाई की तारीख/Date of Hearing : 25-04-2023 घोषणा की तारीख /Date of Pronouncement : 25-04-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 10-02-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 30-03-2015. In the assessment order, the assessee has been saddled with various additions and disallowance aggregating to Rs.464.98 Lacs. ITA No.323/Chny/2023 - 2 - 2. One of the grounds raised by the assessee is that Ld. CIT(A) has erred in passing the ex-parte order. The Ld. AR pleaded for another opportunity of hearing which has been opposed by the revenue. 3. Upon perusal of para 2.1 of impugned order, it could be seen that the assessee was provide with three opportunities of hearing. However, the assessee did not attend the appellate proceedings which led to confirmation of assessment order. Though the assessee has remained negligent, 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. 4. The appeal stand allowed for statistical purposes. Order pronounced in the open Court on 25 th April, 2023. Sd/- (MANOMOHAN DAS) ाियक सद4 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद4 / ACCOUNTANT MEMBER चे+ई / Chennai; िदनांक / Dated : 25-04-2023 EDN/- आदेश की Sितिलिप अ /ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु4/CIT 4. वभागीय त न ध/DR 5. गाड फाईल/GF