M/S. MANGAL TIRTH ESTATE LTD., CHENNAI V. DCIT, CORPORATE CIRCLE - 4(1), CHENNAI

ITA 3347/CHNY/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5997 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 09-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

आयकर अपीलीय अिधकरण ‘सी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा23 एवं माननीय -ी मनोज कु मार अ8वाल ,लेखा सद; के सम3। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.3347/Chny/2019 (िनधाDरण वषD / Assessment Year: 2015-16) M/s. Mangal Tirth Estate Ltd. No.769, Spencer Plaza, Anna Salai, Chennai – 600 002. बनाम/ V s. DCIT Corporate Circle-4(1), Chennai. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AAAC M - 4 6 1 4 - R (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri M. Viswanathan (CA) – Ld. AR थ की ओरसे/Respondent by : Shri G. Johnson (Addl. CIT) –Ld. DR सुनवाई की तारीख/ Date of Hearing : 21-12-2021 घोषणा की तारीख / Date of Pronouncement : 21-12-2021 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of the order of learned Commissioner of Income Tax (Appeals)-8, Chennai [CIT(A)] dated 27-09-2019 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 26-12-2017. Upon perusal of impugned order, it could be seen that the order is an ex-parte order since assessee failed to attend appellate ITA No.3347/Chny/2019 - 2 - proceedings despite being provided with various opportunities of hearing as noted by Ld. CIT(A) in para-2 of impugned order. Consequently, the appeal was dismissed for non-prosecution. 2. The Ld. AR pleaded for restoration of appeal back to the file of Ld. CIT(A) by submitting that assessee undertake to appeal before lower authorities. The Ld. DR submitted that assessee’s own negligence resulted into dismissal of the appeal. 3. Though we concur that the assessee has remained negligent in attending appellate proceedings, however, keeping in view the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the appeal stand restored back to the file of Ld. CIT(A) for fresh adjudication by way of speaking order with a direction to the assessee to substantiate his stand. 4. The appeal stands allowed for statistical purposes. Order pronounced on 21 st December, 2021. Sd/- (MAHAVIR SINGH) उपा23 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद; / ACCOUNTANT MEMBER चे)ई / Chennai; िदनांक / Dated : 21-12-2021 EDN/- आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF