SHANTHI GOLD HOUSE, CHENNAI V. ITO NON CORPORATE WARD-1(6), CHENNAI

ITA 368/CHNY/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5049 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 18-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 263; 143(3)

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय ŵी महावीर िसंह, उपाȯƗ एवं माननीय ŵी मनोज कु मार अŤवाल ,लेखा सद˟ के समƗ। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.368/Chny/2022 (िनधाŊरण वषŊ / Assessment Year: 2017-18) Shanthi Gold House 72, Usman Road, Chennai-600017 बनाम/ Vs. Pr. CIT-1, Chennai. ̾थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAAFS-1612-C (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎ की ओरसे/ Appellant by : None ŮȑथŎ की ओरसे/Respondent by : Shri Guru Bashyam-CIT-DR सुनवाई की तारीख/Date of Hearing : 21-07-2022 घोषणा की तारीख /Date of Pronouncement : 21-07-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of this appeal, the assessee contest legality of revisional jurisdiction u/s. 263 as exercised by Ld. Principal Commissioner of Income Tax, Chennai-1 (Pr. CIT) vide order dated 23.03.2022 against the assessment order framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 21.12.2019. 2. At the time of hearing, none appeared for assessee. The Ld. CIT- DR pleaded for dismissal of the appeal on the ground that no submissions were made by the assessee during revisional proceedings also. - 2 - 3. Upon perusal of impugned order, it could be seen that the assessment order was subjected to revision on certain points which are enumerated in para-2 of the impugned order. Though the assessee was put to show-cause, however, the assessee failed to make any submissions. Accordingly, the assessment was set aside and Ld. AO was directed to redo the assessment. Aggrieved the assessee is in further appeal before us. In one of the grounds, the assessee has pleaded that the assessee sought adjournment and the order was passed without sufficient opportunity of hearing. 4. Though we concur with the submissions of Ld. CIT-DR that the assessee has remained negligent before revisional authority, however, keeping in view the principle of natural justice, we direct Ld. Pr. CIT to grant another opportunity of hearing to the assessee to defend its case and take a fresh call on the revision. The Ld. Pr. CIT is at liberty to proceed with the revision in case the assessee fails to substantiate its case. 5. The appeal stand allowed for statistical purposes. Order pronounced on 21 st July, 2022. Sd/- (MAHAVIR SINGH) उपाȯƗ /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद˟ / ACCOUNTANT MEMBER चेɄई / Chennai; िदनांक / Dated : 21-07-2022 EDN/- आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ/CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF