Mohammed Nasrudeen, Pudhukottai V. ITO, Ward 3, Cuddalore

ITA 646/CHNY/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1103 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 21-05-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 10-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N.V.KRISHNAN
• Section: 250

Judgement Text

आयकर अपीलीय अिधकरण, ’सी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी एबी टी. वक , ाियक सद एवं एवंएवं एवं ी अिमताभ शु ा, लेखा सद के सम BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.646/Chny/2024 िनधा रण वष /Assessment Year: 2012-13 Shri Mohammed Nasrudeen, 871-B, Soth Street, Ammapatinam, Manamelgudi, Pudhukotai District-614 617. v. The Income Tax Officer, Ward-3, Cuddalore. [PAN: AZWPM 6686 K] (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Shri N.V.Krishnan, Advocate यथ क ओर से /Respondent by : Shri P. Sajit Kumar, JCIT सुनवाईक तारीख/Date of Hearing : 22.05.2024 घोषणाक तारीख /Date of Pronouncement : 05.07.2024 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter in short "the Ld.CIT(A)”), Delhi, dated 10.01.2024, for the Assessment Year (hereinafter in short "AY”) 2012-13. 2. The main grievance of the assessee is against action of the Ld.CIT(A) who has passed an ex parte order without going into the merits of the case. Since we note that the Ld.CIT(A) has passed the order ex parte without going into the merits of the grounds of appeal raised by the ITA No.646/Chny/2024 (AY 2012-13 ) Mohammed Nasrudeen :: 2 :: assessee, it is in violation of sub-section (6) of section 250 of the Income Tax Act, 1961 (hereinafter in short "the Act. According to the assessee, he has not received notice of hearing due to some glitches in the internet/digital/computer. Therefore, he prays for one more opportunity. 3. Per contra, the Ld.DR does not want us to give assessee one more innings to the assessee. 4. Having heard both the parties and after perusal of records, we note that impugned order of the Ld.CIT(A) is an ex parte order qua assessee. We note that the Ld.CIT(A) has not decided the grounds of appeal on merits as required u/s.250(6) of the Act. In such circumstances, for the ends of justice and fair play, we set aside the impugned order of the Ld.CIT(A) and restore the appeal back to the file of the Ld.CIT(A) with a direction to decide the appeal on merits after hearing the assessee. The assessee is also directed to be diligent and file relevant documents/written submissions before the Ld.CIT(A) and the Ld.CIT(A) is directed to decide the issue as per sub-section (6) of sec.250 of the Act. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 05 th day of July, 2024, in Chennai. Sd/- (अिमताभ शु ा) (AMITABH SHUKLA) लेखा सद य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) याियक सद य/JUDICIAL MEMBER ITA No.646/Chny/2024 (AY 2012-13 ) Mohammed Nasrudeen :: 3 :: चे ई/Chennai, दनांक/Dated: 05 th July, 2024. TLN, Sr.PS आदेश क ितिलिप अ"ेिषत/Copy to: 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु /CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय ितिनिध/DR 5. गाड फाईल/GF