KALPANA,MANAPARAI V. DCIT, TIRUCHIRAPPALLI

ITA 1939/CHNY/2024

AI Insights

This case involves appeals by the assessee, Mrs. S. Kalpana, against the orders of the Learned Commissioner of Income Tax (Appeals) for the Assessment Years 2018-19 to 2020-21. The primary contention was that the CIT(A) had not considered the written submissions made by the assessee before passing the impugned orders, which was claimed to be a violation of the principles of natural justice. The Tribunal found that the CIT(A) had indeed overlooked these submissions and thus set aside the orders, restoring the matter for a fresh decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 107523 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 24-09-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 18-07-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.ANITA
• Assessee Lawyers: R. VENKATESH
• Keywords: Set aside; Principle of natural justice
• Section: 250

Judgement Text

"आयकर अपीलीय अिधकरण, ’सी’ \u0001यायपीठ, चे\tई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0001ी एबी टी. वक , \u000bाियक सद\u0011 एवं एवं एवं एवं \u0001ी मनोज क ुमार अ\u0019वाल, लेखा सद\u0007 क े सम\u001d BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1939 to 1941/Chny/2024 िनधा\u000eरण वष\u000e/Assessment Years: 2018-19 to 2020-21 Mrs. S. Kalpana, No.1, Kumaravadi, Kumaravadi Post, Manapparai, Trichy District-621 302. v. The DCIT, Central Circle-2, Tiruchirappalli. [PAN: BSCPK 6701 P] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr. R. Venkatesh, FCA \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Ms. R. Anita, Addl.CIT सुनवाईक\u001aतारीख/Date of Hearing : 24.09.2024 घोषणाक\u001aतारीख /Date of Pronouncement : 13.11.2024 आदेश / O R D E R PER ABY T. VARKEY, JM: These are appeals preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), (hereinafter in short ‘the Ld.CIT(A)’), Chennai-19, dated 28.05.2024 for the Assessment Years (hereinafter in short ‘AY’) 2018-19 to 2020-21. 2. At the outset, the Ld.AR of the assessee brought to our notice that pursuant to the notice of hearing dated 26.04.2024 from the Office of the ITA Nos.1939 to 1941/Chny/2024 (AYs 2018-19 to 2020-21) S. Kalpana :: 2 :: Ld.CIT(A), the assessee filed her reply dated 02.05.2024 seeking adjournment and had filed her written submissions before the Ld.CIT(A) on 22.05.2024 online vide Acknowledgment No.232684701220524 prior to passing of the impugned order on 28.05.2024. However, the Ld.CIT(A) has not considered the written submissions uploaded on 22.05.2024 and hurriedly passed the impugned order on 28.05.2024 which action of the Ld.CIT(A) was assailed to be in violation of natural justice. 3. Having gone through the impugned orders of the Ld.CIT(A), we note that the Ld.CIT(A) has passed the impugned orders on the ground that the assessee has not responded to his notices issued on several dates to the assessee. However, it is noted that the Ld.CIT(A) has not made any whisper about the written submission uploaded by the assessee on 22.05.2024 (supra) before passing the impugned order on 28.05.2024; and has passed the impugned order without considering the contents of the same, which action of the Ld.CIT(A) can’t be countenanced being violative of natural justice. Therefore, we set aside the impugned orders of the Ld.CIT(A) and restore them back to his file with a direction to decide the grounds of appeal in accordance with sub- section (6) of section 250 of the Income Tax Act, 1961 after considering the written submissions filed by the assessee on 22.05.2024 online as noted supra; and if assessee desires to be heard, the Ld.CIT(A) to ITA Nos.1939 to 1941/Chny/2024 (AYs 2018-19 to 2020-21) S. Kalpana :: 3 :: adjudicate the grounds of appeal after hearing the assessee in accordance to law by passing a speaking order. 4. In the result, appeals filed by the assessee are allowed for statistical purposes. Order pronounced on the 13th day of November, 2024, in Chennai. Sd/- (मनोज क ुमार अ\u0019वाल) (MANOJ KUMAR AGGARWAL) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे\tई/Chennai, !दनांक/Dated: 13th November, 2024. TLN, Sr.PS आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ\f/Appellant 2. \r\u000eथ\f/Respondent 3. आयकरआयु\u0014/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\rितिनिध/DR 5. गाड\u001dफाईल/GF "