SABINA MUYEENUDDIN, KANCHEEPURAM V. INCOMETAX OFICER, CHENNAI

ITA 746/CHNY/2023

AI Insights

The case involves an appeal by Mrs. Muyeenuddin Sabina against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which confirmed an assessment made by the Assessing Officer under sections 143(3) read with section 147 of the Income Tax Act. The appeal was initially delayed by 60 days, for which condonation was sought and granted based on the affidavit of the assessee. The tribunal noted the absence of the assessee during the appellate proceedings, which led to the confirmation of the assessment. The appellant's representative requested another opportunity for a hearing, which was granted by the tribunal in the interest of natural justice.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134282 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 8 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: 2013-2014
• Appeal Filed On: 15-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

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.746/Chny/2023 (िनधा रण वष / As sessment Year: 2013-14) Mrs. Muyeenuddin Sabina 10D, Casuarina Drive Neelangari, Chennai-600 115. बनाम / V s . ITO Non-Corporate Circle-15(4) Chennai. था यी ले खा सं. /जी आ इ आ र सं. /P A N / G I R N o . AOMPS-6 663- K (अपीलाथ /Appellant) : (!"थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri H.Yeshwanth Kumar (CA)-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) 2013-14 arises out of the first appellate order passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 16-02-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) r.w.s 147 of the Act on 22-03-2016. 2. The Registry has noted delay of 60 days in the appeal, the condonation of which has been sought by the assessee on the strength of affidavit of the assessee. The Ld. DR opposed the condonation of 2 ITA No.746/Chny/2023 delay. However, keeping in view the period of delay and contents of the affidavit, we condone the delay and admit the appeal for adjudication on merits. 3. Upon perusal of para-2 of impugned order, it could be seen that the assessee did not appear during appellate proceedings which resulted into confirmation of assessment. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR. 4. 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. 5. 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