Appeal details
Counselvise Citation
[2024] 100 COUNSELVISE.COM (IT) 0287 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 8 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
2012-2013
Appeal Filed On
24-03-2024
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.778/Chny/2024
(िनधा*रण वष* / As sessment Year: 2012-13)
Shri K.P. Nagarajan
52, Karunalayaa, Ram Nagar,
Kumarasamipatti,
Salem-636 007.
बनाम
/
Vs .
ITO
Ward-1(1)
Krishnagiri.
थायीलेखासं./जीआइआरसं./PAN/GIR No. ADFPN-7752-A
(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 2012-13
arises out of an order passed by Learned Commissioner of Income Tax
(Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on
05-02-2024 in the matter of an assessment framed by Ld. Assessing
Officer [AO] u/s 143(3) r.w.s 147 of the Act on 16-12-2019. The
assessee has failed to appear during first appellate proceeding. In the
assessment order, Ld. AO made addition of unexplained investment.
The Ld. CIT(A) granted partial relief to the assessee. Aggrieved, the
assessee is in further appeal before us. During hearing, Ld. AR has
pleaded 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. 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 assessee is directed to substantiate its
case and supply the requisite information forthwith failing which Ld.
CIT(A) would be at liberty to proceed with disposal of appeal on merits
on the basis of material on record.
3. 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
4. िवभागीय ितिनिध/DR
5. गाडBफाईल/GF
