KARANDHAI TAMIL SANGAM, Thanjavur V. DCIT, CIRLCE-1, THANJAVUR

ITA 766/CHNY/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8299 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 13-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI BEFORE SHRI C.M. GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./IT A No.765 & 766/CH NY/2020 (निर्धारण वर्ा / Assessment Year :2010-2011 & 2011-2012) Karandhai Tamil Sangam, No.1922, Seshaiya Sasthriyar Road, Karuthattangudi, Karandhai, Thanjavur Vs DCIT, Thanjavur PAN No. : AABTK 6593 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri K.Meenakshisundaram, AR िाजस्व की ओर से /Revenue by : Sh ri G . Jo h n son , A d dl. CI T सुिवाई की तािीख / Date of Hearing : 23/02/2022 घोषणा की तािीख/Date of Pronouncement : 23/02/2022 आदेश / O R D E R Per C.M.Garg, JM: These two appeals have been filed by the assessee against the order of Commissioner of Income Tax (Appeals)-1, Trichy, both dated 10.08.2020 for the assessment year 2010-2011 & 2011-2012. 2. At the outset, ld. AR submitted that the CIT(A) has passed the ex- parte order without providing any opportunity of hearing. Therefore, the ld. AR prayed for an opportunity to represent its case before the AO. 3. On the other hand, ld. DR relied on the orders of lower authorities. 4. We have heard the rival submissions of both the parties and perused the relevant material placed in the record of the Tribunal. We find that the Assessing Officer has framed the assessment u/s.144 r.w.s.147 of the Act as the assesse did not comply to the notice issued by the AO. The CIT(A) also confirmed the findings of AO. Ld. AR before the Bench ITA No.765&766/Chny/2020 2 submitted that the assessee may be provided one more opportunity to substantiate its claim before the AO. Considering the facts and circumstances of the case and in the interest of justice, there will be no loss to the Revenue if one more opportunity be granted to the assessee to represent its case before the AO. Accordingly, we restore both the appeals of the assessee for the respective years under consideration to the file of AO to frame the assessment de novo considering the submissions of the assessee, after providing sufficient opportunity of hearing to the assessee. The assessee is also directed to cooperate with the AO positively, in early disposal of the case. 5. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 23/02/ 2022. Sd/- (ARUN KHODPIA) Sd/- (C.M.GARG) लेखध सदस्य /ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER Chennai; नििाांक Dated 23/02/2022 Prakash Kumar Mishra, Sr.P.S.(on tour) आदेश की प्रनिनलनप अग्रेनर्ि/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Senior Private Secretary) ITAT Chennai Benches, Chennai 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकि आयुक्त / CIT 5. नवभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, Chennai / DR, ITAT, Chennai 6. गार्ा फाईल / Guard file. सत्यानपत प्रनत //True Copy//