Annamalai Ratnasabhapathi, Chennai V. ITO, Chennai

ITA 919/CHNY/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1245 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-06-2024
• Assessment Year: 2008-2009
• Appeal Filed On: 03-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण “ए” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय ी महावीर िसंह, उपा ! एवं माननीय ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.919/Chn y/2024 (िनधा)रण वष) / As sessment Year: 2008-09) & 2. आयकरअपील सं./ ITA No.920/Chn y/2024 (िनधा)रण वष) / As sessment Year: 2008-09) Shri Annamalai Ratnasabhapathi #42, Anna Salai, Katankulathur (PO) East Potheri, Chennai-603 203. बनाम/ Vs . ITO Business Ward-IX(2) Chennai. थायीलेखासं./जीआइआरसं./PAN/GIR No. ADEPR-9886-L (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri D. Anand (Advocate)- Ld.AR थ कीओरसे/Respondent by : Shri AR V Sreenivasan (Addl.CIT) -Ld. DR सुनवाईकीतारीख/Date of Hearing : 24-06-2024 घोषणाकीतारीख /Date of Pronouncement : 03-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. ITA No.919/Chny/2024 is quantum appeal whereas ITA No.920/Chny/2024 is penalty appeal which arises out of separate orders of learned first appellate authority. Upon perusal of para-5 of impugned order in quantum appeal, it could be seen that the assessee has failed to attend first appellate proceedings. Accordingly, the assessment as well as penalty was confirmed. The assessee has failed to make any effective representation during assessment proceedings also. Aggrieved, the assessee is in further appeal before us. The Ld. AR has prayed for another opportunity of hearing which has been opposed by Ld. Sr. DR. 2. Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to grant another opportunity to the assessee to substantiate its case. The same would come at a cost of Rs.10,000/- for both the appeals which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned AO who shall proceed for de novo assessment and also deal with consequential penalty after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith failing which Ld. AO shall be at liberty to proceed with assessment as well as penalty on merits. 3. Both the appeals stand allowed for statistical purposes. Order pronounced on 3 rd July, 2024 Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा45 / VICE PRESIDENT लेखा सद7 / ACCOUNTANT MEMBER चे9ई Chennai; िदनांक Dated :03-07-2024 DS आदेशकीHितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयुA/CIT Chennai. 4. िवभागीय ितिनिध/DR 5. गाडFफाईल/GF