Bhojan Microfinance Private Limited, Nilgiri V. ITO-Ward 2, Ooty, Ooty

ITA 708/CHNY/2023

AI Insights

The case involves M/s. Bhojan Microfinance Pvt. Limited, the appellant, contesting an assessment order for the Assessment Year 2017-18, which was initially confirmed by the CIT(A) due to the appellant's absence during the appellate proceedings. The Income Tax Appellate Tribunal in Chennai, presided over by Hon'ble Shri V. Durga Rao and Hon'ble Shri Manoj Kumar Aggarwal, decided to restore the appeal to the CIT(A) for a fresh hearing, acknowledging the appellant's request for another opportunity to be heard, despite opposition from the respondent.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134277 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 24-07-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 31-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण “बी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय ी वी. द ु गा राव, ाियक सद! एवं माननीय ी मनोज कु मार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.708/Chny/2023 (िनधा रण वष / As sessment Year: 2017-18) M/s. Bhojan Microfinance Pvt.Limited 1/326, Kerada Village,,Nihung Post Kotagiri, Nilgiri-643 217. बनाम / V s . ITO Ward-2 Ooty. था यी ले खा सं. /जी आ इ आ र सं./P A N / G I R N o . AAECB- 4782-B (अपीलाथ /Appellant) : (!"थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri S.Girish Kumar (Advocate)-Ld.AR !"थ कीओरसे/Respondent by : Shri D.Hema Bhupal (JCIT)- Ld.DR सुनवाईकीतारीख/Date of Hearing : 25-07-2023 घोषणाकीतारीख /Date of Pronouncement : 25-07-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 11-04-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 20-12-2019. 2. Upon perusal of para-4 of impugned order, it could be seen that the assessee did not appear during appellate proceedings which resulted 2 ITA No.708/Chny/2023 into confirmation of assessment. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR. 3. Keeping in mind the principle of natural justice and accepting the prayer made by ld. AR, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the appeal is restored back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to substantiate its case. 4. The appeal stand allowed for statistical purposes. Order pronounced on 25 th July, 2023. Sd/- Sd/- (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) ाियक सद!/JUDICIAL MEMBER लेखासद! / ACCOUNTANT MEMBER चे5ई Chennai; िदनांक Dated :25-07-2023 DS आदेशकीTितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. !"थ /Respondent 3. आयकरआयु>/CIT 4. िवभागीय!ितिनिध/DR 5. गाडC फाईल/GF