R. SRIRAM GOPAL, TRICHY V. DCIT, CIRCLE-3(1), TRICHY

ITA 795/CHNY/2023

AI Insights

The case involves Dr. R. Sriram Gopal, the appellant, contesting an assessment order for the Assessment Year 2013-14, which included a long-term capital gain addition of Rs. 94.51 Lacs. The initial appeal was dismissed by the CIT(A) due to non-prosecution as the assessee failed to provide necessary details. The Income Tax Appellate Tribunal (ITAT) in Chennai, upon reviewing the circumstances and the principles of natural justice, decided to restore the appeal to the CIT(A) for a fresh hearing, providing the appellant another opportunity to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134388 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 27-08-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 02-07-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण “सी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय ी वी. द ु गा राव, ाियक सद एवं माननीय ी मनोज कुमार 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.795/Chny/2023 (िनधा रण वष / As sessment Year: 2013-14) Dr. R. Sriram Gopal 1, Fifth cross, Thillai Nagar, Trichy-620 018. बनाम / V s . DCIT Circle-3(1), Trichy. था यी ले खा सं. /जी आ इ आ र सं. /P A N / G I R N o . ALBPG- 872 2-D (अपीलाथ /Appellant) : (!"थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri G. Tarun (Advocate)-Ld.AR !"थ कीओरसे/Respondent by : Shri P.Sajit Kumar (JCIT)-Ld.DR सुनवाईकीतारीख/Date of Hearing : 28-08-2023 घोषणाकीतारीख /Date of Pronouncement : 28-08-2023 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 order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 25-05-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s 263 of the Act on 28-12-2018. 2. The Ld. AR, at the outset, pleaded that no opportunity of hearing was provided to the assessee and the appeal has been dismissed for non-prosecution. The Ld. Sr. DR pleaded for dismissal of the appeal. 2 3. Upon perusal of assessment order, it could be seen that the assessee was saddled with addition of long-term capital gain for Rs.94.51 Lacs. Though the assessee preferred further appeal, the appeal was dismissed since no details were filed by the assessee. 4. Keeping in mind the principle of natural justice, 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 and file the requisite details forthwith. 5. The appeal stand allowed for statistical purposes. Order pronounced on 28 th August, 2023. Sd/- Sd/- (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) ाियक सद /JUDICIAL MEMBER लेखासद / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 28-08-2023 DS आदेशकीUितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. !"थ /Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडB फाईल/GF