CHENNAI RANGABASHYAM RAVICHANDIRN, CHENNAI V. INCOMETAX OFFICER, NON COPORATE WARD-6(1), CHENNAI

ITA 723/CHNY/2023

AI Insights

The case involves an appeal by Shri Chennai Rangabashyam Ravichandiran against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which was based on an assessment made by the AO under section 144 of the Income Tax Act. The assessee had failed to appear before the authorities, and the appeal was primarily concerned with the request for another opportunity of hearing. The tribunal, considering the principles of natural justice, decided to restore the assessment back to the AO for a fresh assessment, allowing the assessee another chance to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134279 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 17 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: 07-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAGHAV RAJEEV MENON LD
• Section: 144

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.723/Chny/2023 (िनधा रण वष / As sessment Year: 2017-18) Shri Chennai Rangabashyam Ravichandiran 86,Sharma Nagar Qrts 5 th Street, Vyasarpady,Chennai-600 039. बनाम / V s . ITO Non –Corporate Ward-6(1), Chennai. था यी ले खा सं . / जी आ इ आ र सं . / P A N / G I R N o . AKDPR- 472 8-B (अपीलाथ /Appellant) : (!"थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri Raghav Rajeev Menon (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 28-04-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 of the Act on 20-11-2019. The assessee has failed to appear before both the authorities. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR. 2 ITA No.723/Chny/2023 2. 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 assessment is restored back to the file of Ld. AO for denovo assessment with a direction to the assessee to substantiate its case. 3. 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 आदेशकीUितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. !"थ /Respondent 3. आयकरआयु>/CIT 4. िवभागीय!ितिनिध/DR 5. गाडCफाईल/GF