SUBHASHREERAM GARMENTS (P) LTD, TIRUPUR V. DCIT,NFAC, DELHI

ITA 818/CHNY/2023

AI Insights

The case involves M/s. Subhashreeram Garments (P) Ltd., which faced dismissals of their appeals on technical grounds due to want of condonation of delay. The assessments for the years 2015-16, 2016-17, and 2017-18 were framed on a best judgment basis under sections 144 and 147 of the Income Tax Act, as the assessee failed to cooperate or make representations before the lower authorities. The Tribunal, considering the principles of natural justice despite the assessee's negligence, decided to restore the assessments to the AO for a fresh assessment, providing the assessee another opportunity to present their case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134394 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 14 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: 2017-2018
• Appeal Filed On: 13-07-2023
• Laws Referred To: Section 144, Section 147
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 144

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.816/Chny/2023 (िनधा रण वष / As sessment Year: 2015-16) & आयकरअपील सं./ ITA No.817/Chny/2023 (िनधा रण वष / As sessment Year: 2016-17) & आयकरअपील सं./ ITA No.818/Chny/2023 (िनधा रण वष / As sessment Year: 2017-18) M/s. Subhashreeram Garments (P) Ltd. 61, Stanes Road, 4 th Street, Tirupur-641 602. बनाम / V s . ITO Ward-1(1) Tirupur. था यी ले खा सं . / जी आ इ आ र सं . / P A N / G I R N o . AAICS-2 313-R (अपीलाथ /Appellant) : (!"थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri S.Sridhar (Advocate) Erode -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. The grievance of the assessee in captioned appeals is common i.e., the first appeal has been dismissed on technical ground for want of condonation of delay. The assessment has also been framed on best 2 judgment basis u/s 144 r.w.s. 147 since the assessee failed to make any representation before lower authorities and remained non-cooperative. 2. The only prayer made by Ld. AR is another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR. 3. Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to restore the assessment, in all the years, to the file of Ld. AO for de novo assessment with a direction to the assessee to substantiate its case and file requisite documents forthwith. 4. All the appeals stands 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 आदेशकीTितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. !"थ /Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडB फाईल/GF