Somugounder Mohan, Salem V. ITO, Ward-1(6), Salem

ITA 333/CHNY/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6714 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-05-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 05-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 144

Judgement Text

आयकर अपीलीय अिधकरण “ए” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय ी एबी टी. वक , ाियक सद" एवं माननीय ी मनोज कु मार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.333/Chny/2024 (िनधा*रण वष* / As sessment Year: 2011-12) Shri Somugounder Mohan 37/10, Therku Mettu, Veerakanoor, Gangavalli Taluk, Salem-636 116. बनाम/ Vs . ITO Ward-1(6), Salem. थायीलेखासं./जीआइआरसं./PAN/GIR No. APCPM-3636-F (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri S.Sridhar (Advocate) (Erode)-Ld. AR थ कीओरसे/Respondent by : Shri AR V Sreenivasan (Addl.CIT) -Ld. DR सुनवाईकीतारीख/Date of Hearing : 22-05-2024 घोषणाकीतारीख /Date of Pronouncement : 03-06-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of an order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 30-01-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s 147 of the Act on 26- 12-2019. 2. The registry has noted a delay of 312 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of affidavit of the assessee. Considering the contents of affidavit and period of delay, the delay is condoned and we proceed with disposal of the appeal on merits. 3. During hearing, Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR. In the assessment order, Ld. AO made certain additions of cash deposits since the assessee failed to make any representation therein. During appellate proceedings, the assessee sought admission of additional evidences which was rejected by Ld. CIT(A) and the assessment was confirmed. Aggrieved, the assessee is in further appeal before us. 4. Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to grant another opportunity to the assessee to substantiate its case. Therefore, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication after affording reasonable opportunity of hearing to the assessee. The additional evidences shall be considered by Ld. CIT(A). The assessee is directed to substantiate its case and supply the requisite information forthwith failing which Ld. CIT(A) shall be at liberty to proceed with disposal of appeal on merits on the basis of material on record. 5. The appeal stand allowed for statistical purposes. Order pronounced on 3 rd June, 2024 Sd/- Sd/- (ABY T. VARKEY) (MANOJ KUMAR AGGARWAL) ाियक सद" /JUDICIAL MEMBER लेखा सद" / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated :03-06-2024 DS आदेशकीHितिलिपअ'ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु=/CIT, Salem. 4. िवभागीय ितिनिध/DR 5. गाडBफाईल/GF