P.G. MOHAN KUMAR,TIRUVELLORE V. ITO, WARD-1, THIRUVALLUR

ITA 2521/CHNY/2024

AI Insights

This case involves an appeal by the assessee, P.G. Mohankumar, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The original assessment was made by the Income Tax Officer, Ward 1, Thiruvallur for the assessment year 2015-2016 under sections 147, 144, and 144B of the Income Tax Act, 1961. The CIT(A) had dismissed the appeal ex-parte on the merits due to the absence of any submissions or objections from the assessee on the remand report. The Departmental Representative argued for the dismissal of the appeal, but the Tribunal decided to set aside the appeal for a de novo adjudication to ensure substantial justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 29320 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R.KAVITHA
• Keywords: Set aside
• Section: 147

Judgement Text

" आयकर अपीलीय अिधकरण ‘बी’’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय ŵी मनोज क ुमार अŤवाल ,लेखा सद˟ एवं माननीय ŵी मनु क ुमार िगįर, Ɋाियक सद˟ क े समƗ। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA No.2521/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2015-2016) P.G. Mohankumar, 4/68, Pilliar Koil Street, Panjetty Village, Ponneri Taluk, Tiruvellore 601 204. [PAN: ASGPM 5871K] Vs. The Income Tax Officer, Ward 1, Thiruvallur. (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : None Ĥ×यथȸ कȧ ओर से /Respondent by : Ms. R. Kavitha, Addl. CIT. सुनवाई कȧ तारȣख/Date of Hearing : 18.12.2024 घोषणा कȧ तारȣख /Date of Pronouncement : 09.01.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member) This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in order No.ITBA/NFAC/S/250/2024-25/1067130993(1) dated 30.07.2024. The assessment was framed by the Income Tax Officer, Ward 1, Thiruvallur for the assessment year 2015-2016 u/s. 147 r.w.s.144 r.w.s144B of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 03.03.2023. 2 ITA No. 2521/Chny/2024 2. At the time of hearing before us none appeared on behalf of the asseessee. The ld. Departmental Representative argued that the ld. CIT(A) has forwarded the remand report submitted by the ld. Assessing Officer to the assessee calling for objections if any. The assessee has not submitted any submissions/objections on remand report, hence, the ld. CIT(A) decided the appeal on merits. The ld. Departmental Representative further argued that no lenient view is to be taken in this case and prayed for dismissal of appeal. 03. We have heard the Departmental Representative and perused the material on record. We found that the ld. CIT(A) has forwarded the remand report submitted by the ld. Assessing Officer to the assessee calling for objections if any, however, assessee has not submitted any objections. Hence, the ld. CIT(A) has dismissed the appeal ex-parte on the merits of the grounds of appeal raised by the assessee. Further, even before us, there was no appearance by the assesseee. However, we are of the considered view that in the interest of justice assessee should be given one more opportunity before ld.CIT(A) to file all relevant evidences/documents to prosecute his case. Therefore, in the light of aforesaid factual position and for the substantial justice, we deem it fit to set aside this appeal to the file of ld.CIT(A) for denovo adjudication of appeal. The Ld.CIT(A) who shall proceed for denovo adjudication of appeal after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law. 3 ITA No. 2521/Chny/2024 04. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 9th day of January, 2025 Sd/- Sd/- (मनोज क ुमार अŤवाल) (मनु क ुमार िगįर) (MANOJ KUMAR AGGARWAL) लेखा सद˟ / ACCOUNTANT MEMBER (MANU KUMAR GIRI) Ɋाियक सद˟ / JUDICIAL MEMBER चेɄई Chennai: िदनांक Dated : 09-01-2025 KV आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT, Chennai/Coimbatore/Madurai/Salem. 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF "