PRATHIBA GOVINDARAJ, COIMBATORE V. DCIT, CORPORATE CIRCLE-1, COIMBATORE

ITA 850/CHNY/2023

AI Insights

The case involves an appeal by Ms. Prathibha Govindaraj against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which had dismissed her appeal for non-prosecution. The original assessment was made by the Assessing Officer under section 143(3) of the Income Tax Act on 28-11-2017 for the Assessment Year 2015-16. The tribunal, considering the principles of natural justice, decided to restore the appeal to the CIT(A) for a fresh decision, providing the appellant another opportunity to present her case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134401 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 3 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: 2015-2016
• Appeal Filed On: 24-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• 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.850/Chny/2023 (िनधा रण वष / As sessment Year: 2015-16) Ms. Prathibha Govindaraj, 28, Sreenivasa Nagar, Press Colony, PN Palayam, Coimbatore-641 019. बनाम / V s . DCIT Corporate Circle-1, Coimbatore. था यी लेखा सं. /जी आ इ आ र सं. /P A N / G I R N o . AHQPG-4174-L (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. Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 20-06-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 28-11-2017. 2. Upon perusal of impugned order, it could be seen that the appeal of the assessee has been dismissed for non-prosecution. The limited prayer of ld. AR is another opportunity of hearing before Ld. CIT(A). 2 Accepting the same and keeping in mind the principle of natural justice, the appeal is restored back to the file of Ld. CIT(A) for fresh adjudication by speaking order with a direction to the assessee to substantiate its case and file requisite documents forthwith. 3. 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 आदेशकीZितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. !"थ /Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडBफाईल/GF