ALOK JHAVER, CHENNAI V. ITO NON-CORPORATE WARD 10(1), CHENNAI

ITA 488/CHNY/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5046 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 30-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J.RADHAKRISHNAN LD
• Keywords: Principle of natural justice
• Section: 154; 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.488/Chny/2022 (िनधाŊरण वषŊ / Assessment Year: 2012-13) Alok Jhaver, No.253/A, 401-B Block, Asian Gardens MTH Road, Villivakkam, Chennai – 49 बनाम/ Vs. ITO Non-Corporate Ward 10(1), Chennai – 600 034 ̾थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAFPJ-7869-M (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎ की ओरसे/ Appellant by : Shri J.Radhakrishnan (Advocate)-Ld. AR ŮȑथŎ की ओरसे/Respondent by : Shri Ravindra T.Mishra (JCIT)-Ld. Sr. 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. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 31.03.2022 in the matter of an assessment framed by learned Assessing Officer u/s 143(3) on 19.12.2014. 2. In the assessment order dated 19.12.2014, the returned income was accepted. This order was rectified u/s 154 on 29.08.2017 enhancing the income of the assessee. The assessee preferred further appeal - 2 - against the same. However, the assessee failed to appear before Ld. CIT(A) which resulted into dismissal of the appeal. Aggrieved, the assessee is in further appeal before us. 3. The Ld. AR pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR. 4. Though we concur with the submissions of Ld. Sr. DR that the assessee has remained negligent before Ld. CIT(A), however, keeping in view the principle of natural justice, we set-aside the impugned order and remit the matter back to the file of Ld. CIT(A) for denovo adjudication. The assessee is directed to substantiate its stand. 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