Nithyanandam Thabasum, Salem V. DCIT Circle 1, Hosur

ITA 928/CHNY/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6103 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 28 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: 2017-2018
• Appeal Filed On: 04-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T.S.SUBRAMANIAM LD
• Keywords: Set aside
• Section: 143(3)

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 आयकरअपील सं./ ITA No.928/Chny/2024 (िनधा)रण वष) / As sessment Year: 2017-18) Mrs. Nithyanandam Thabasum 1/149/1, Hyder Fuels, Royakotta Road, Krishnagiri-635 001. बनाम / Vs . DCIT-1 Hosur . थायीलेखासं./जीआइआरसं./PAN/GIR No. AGPPT-8208-E (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri T.S.Subramaniam (FCA)- 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. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 30.10.2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 16.12.2019. The registry has noted a delay of 98 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of affidavit of the assessee stating that due to illness of the Accountant of the assessee firm, there was delay in filing of appeal. The medical certificate to that effect has also been placed on record. Considering the same, the delay is condoned and we proceed with disposal of the appeal on merits. 2. In the assessment order, Ld. AO made additions u/s 69A. Though the assessee preferred further appeal, it failed to make any representation therein despite being provided with various opportunities of hearing as noted in para-3 of the impugned order. Accordingly, the assessment was confirmed. 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. 3. 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. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication with a direction to the assessee to substantiate its case forthwith failing which Ld. CIT(A) shall be at liberty to proceed with disposal of appeal on merits on the basis of material on record. 4. The appeal 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 आदेशकीIितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयुA/CIT Salem. 4. िवभागीय ितिनिध/DR 5. गाडFफाईल/GF