Appeal details
Counselvise Citation
[2024] 100 COUNSELVISE.COM (IT) 0288 (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
2017-2018
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.779/Chny/2024
(िनधा*रण वष* / As sessment Year: 2017-18)
Thiruvarur Medical Centre (P) Ltd.
No.3, Javulikara Street,
Thiruvarur-610 001.
बनाम/
Vs .
ACIT
Circle –2(1),
Trichy.
थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCT-9325-P
(अपीलाथ /Appellant) : ( थ / Respondent)
अपीलाथ कीओरसे/ Appellant by
:
Shri K. Meenakshisundaram (ITP)-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) 2017-18
arises out of an ex-parte order passed by Learned Commissioner of
Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi
[CIT(A)] on 27-12-2023 in the matter of an assessment framed by Ld.
Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 24-
12-2019. The assessee has failed to appear before any of lower
authorities. The registry has noted a delay of 29 days in the appeal,
which stand condoned.
2. During hearing, Ld. AR has pleaded 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. Therefore, we set
aside the impugned order and restore the assessment back to the file of
Ld. AO for de novo assessment 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. AO
shall be at liberty to proceed with assessment on merits on the basis of
material on record.
4. 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
आदेशकीJितिलिपअ'ेिषत/Copy of the Order forwarded to
:
1. अपीलाथ /Appellant
2. थ /Respondent
3. आयकरआयु=/CIT, Trichy
4. िवभागीय ितिनिध/DR
5. गाडBफाईल/GF
