KIRTHI KUMAR JAIN, CHENNAI V. DCIT , CHENNAI

ITA 440/CHNY/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4738 (ITAT-CHENNAI)
• Duration Of Justice: 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 26-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. द ु गा1 राव, ाियक सद3 एवं माननीय +ी मनोज कु मार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.440/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2011-12) Kirthi Kumar Jain No.30/1, Greens Avenue, Flowers Road, Kilpauk, Chennai – 600 010. बनाम/ V s. DCIT Business Circle-XIII, Chennai. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AAD H K -5 7 1 8 -G (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : None थ की ओरसे/Respondent by : Shri Prakash P. Kishinchandani (JCIT) – Ld. DR सुनवाई की तारीख/Date of Hearing : 22-06-2022 घोषणा की तारीख /Date of Pronouncement : 22-06-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by confirmation of certain addition for Assessment Year (AY) 2011-12, the assessee is in further appeal before us. None appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal on the ground that requisite details were not furnished by the assessee. 2. In the assessment order, the assessee was saddled with disallowance of Rs.71.40 Lacs for want of TDS on certain payments. ITA No.440 /Chny/2022 - 2 - Though the assessee preferred further appeal, it did not file any reply to the hearing notices which led to dismissal of appeal. Aggrieved, the assessee is in further appeal before us. 3. Though we concur that the assessee has remained negligent in attending the first appellate proceedings, however, keeping in mind the principle of natural justice, we deem it fit to prove another opportunity of hearing to the assessee. Therefore, the appeal stand restored back to the file of Ld. CIT(A) for fresh adjudication after affording adequate opportunity of hearing the assessee. The assessee is directed to substantiate it stand failing which Ld. CIT(A) shall be at liberty to proceed with adjudication on the basis of material on record. 4. The appeal stand allowed for statistical purposes. Order pronounced on 22 nd June, 2022. Sd/- (V. DURGA RAO) ाियक सद3 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद3 / ACCOUNTANT MEMBER चे)ई / Chennai; िदनांक / Dated : 22-06-2022 EDN/- आदेश की Uितिलिप अ 8ेिषत/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