SRI ARUMUGA COTTSPIN PRIVATE LIMITED, COIMBATORE V. CIT(A)-19, COIMBATORE`

ITA 360/CHNY/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9114 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 13-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय -ी वी. द ु गा3 राव, ाियक सद5 एवं माननीय -ी मनोज कु मार अ9वाल ,लेखा सद5 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.360/Chny/2020 (िनधा3रण वष3 / Assessment Year: 2016-17) Sri Arumuga Cottspin Private Limtied No. 95/13, Vyshnav Building, Race Course Roa (OPP. K.G. Cinemas) Coimbatore – 641 018 बनाम/ V s. DCIT Central Circle -1, Coimbatore – 641 018. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AAJ C S -5 0 6 5 - M (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri T. Banusekar (CA) – Ld. AR थ की ओरसे/Respondent by : Shri AR V Sreenivasan (Addl.CIT) – Ld. DR सुनवाई की तारीख/ Date of Hearing : 09-02-2022 घोषणा की तारीख / Date of Pronouncement : 09-02-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of the order of learned Commissioner of Income Tax (Appeals)-19, Chennai [CIT(A)] dated 29-11-2019 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 30-12-2018. ITA No. 360/Chny/2020 - 2 - 2. The assessee has filed concise grounds of appeal as well as certain additional grounds of appeal. During hearing, Ld. AR, drawing our attention to the impugned order, submitted that the assessee’s appeal has been dismissed primarily for non-appearance and the additions have been confirmed by non-speaking order. The Ld. DR, on the other hand, submitted that the assessee failed to appear before the appellate authority as is evident from para-5 of the impugned order and the assessee’s own negligence has resulted into the confirmation of the assessment order. 3. Having heard rival submissions and after going through the orders of lower authorities, our adjudication would be as under. 4. The assessee has been assessed u/s. 143(3) on 30-12-2018 wherein the total income has been determined at Rs. 810.80 Lacs after certain addition of suppression of sales as well as certain addition u/s 68. Though the assessee preferred further appeal before Ld. CIT(A), however, it failed to attend the appellate proceedings despite being provided with various opportunities of being heard. Consequently, the assessment order was confirmed primarily for non-appearance. Aggrieved, the assessee is in further appeal before us. 5. We are of the considered opinion that though the assessee has remained negligent in attending the appellate proceedings, however, keeping in view the principal of natural justice, we deem it fit to set aside the impugned order and restore the appeal back to the file of the Ld. CIT(A) for re-adjudication by way of speaking order. Adequate opportunity of hearing shall be provided to the assessee and the assessee, in turn, is directed to substantiate its claim failing which Ld. ITA No. 360/Chny/2020 - 3 - CIT(A) shall be at liberty to proceed with the appeal on the basis of material on record. 6. The appeal stands allowed for statistical purposes. Order pronounced on 09 th February, 2022. Sd/- (V. DURGA RAO) ाियक सद5 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद5 / ACCOUNTANT MEMBER चे)ई / Chennai; िदनांक / Dated : 09-02-2022 JPV JPVJPV JPV आदेश की Wितिलिप अ 9ेिषत/Copy of the Order forwarded 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