Appeal details
Counselvise Citation
[2024] 100 COUNSELVISE.COM (IT) 0290 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 28 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
02-06-2024
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Next Hearing Date
21-05-2024
Assessment Year
2011-2012
Appeal Filed On
05-02-2024
Judgement Text
आयकर अपीलीय अिधकरण “ए” ायपीठ चेई म।
IN THE INCOME TAX APPELLATE TRIBUNAL
“A” BENCH, CHENNAI
माननीय ी एबी टी. वक , ाियक सद" एवं
माननीय ी मनोज कु मार अ'वाल ,लेखा सद" के सम)।
BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND
HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपील सं./ ITA No.333/Chny/2024
(िनधा*रण वष* / As sessment Year: 2011-12)
Shri Somugounder Mohan
37/10, Therku Mettu, Veerakanoor,
Gangavalli Taluk, Salem-636 116.
बनाम/
Vs .
ITO
Ward-1(6),
Salem.
थायीलेखासं./जीआइआरसं./PAN/GIR No. APCPM-3636-F
(अपीलाथ /Appellant) : ( थ / Respondent)
अपीलाथ कीओरसे/ Appellant by
:
Shri S.Sridhar (Advocate) (Erode)-Ld. AR
थ कीओरसे/Respondent by :
Shri AR V Sreenivasan (Addl.CIT) -Ld. DR
सुनवाईकीतारीख/Date of Hearing : 22-05-2024
घोषणाकीतारीख /Date of Pronouncement : 03-06-2024
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
1. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12
arises out of an order passed by Learned Commissioner of Income Tax
(Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on
30-01-2023 in the matter of an assessment framed by Ld. Assessing
Officer [AO] on best judgment basis u/s 144 r.w.s 147 of the Act on 26-
12-2019.
2. The registry has noted a delay of 312 days in the appeal, the
condonation of which has been sought by Ld. AR on the strength of
affidavit of the assessee. Considering the contents of affidavit and period
of delay, the delay is condoned and we proceed with disposal of the
appeal on merits.
3. During hearing, Ld. AR has pleaded for another opportunity of
hearing which has been opposed by Ld. Sr. DR. In the assessment
order, Ld. AO made certain additions of cash deposits since the
assessee failed to make any representation therein. During appellate
proceedings, the assessee sought admission of additional evidences
which was rejected by Ld. CIT(A) and the assessment was confirmed.
Aggrieved, the assessee is in further appeal before us.
4. 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. Therefore, we set
aside the impugned order and restore the appeal back to the file of Ld.
CIT(A) for de novo adjudication after affording reasonable opportunity of
hearing to the assessee. The additional evidences shall be considered
by Ld. CIT(A). The assessee is directed to substantiate its case and
supply the requisite information 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.
5. The appeal stand allowed for statistical purposes.
Order pronounced on 3
rd
June, 2024
Sd/- Sd/-
(ABY T. VARKEY) (MANOJ KUMAR AGGARWAL)
ाियक सद" /JUDICIAL MEMBER लेखा सद" / ACCOUNTANT MEMBER
चे4ई Chennai; िदनांक Dated :03-06-2024
DS
आदेशकीHितिलिपअ'ेिषत/Copy of the Order forwarded to :
1. अपीलाथ /Appellant
2. थ /Respondent
3. आयकरआयु=/CIT, Salem.
4. िवभागीय ितिनिध/DR
5. गाडBफाईल/GF
