Appeal details
Counselvise Citation
[2024] 100 COUNSELVISE.COM (IT) 0289 (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.780/Chny/2024
(िनधा*रण वष* / As sessment Year: 2017-18)
Mr. Mydeen Batcha Sheik Alaudheen
1452, Abdulla Agencies
Thanjavur Main Road,
Gandharvakottai-613 301.
Thanjavur Dist.
बनाम
/
Vs .
ITO
Ward-2,
Pudukottai.
थायीलेखासं./जीआइआरसं./PAN/GIR No. ELCPS-9589-D
(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 order passed by Learned Commissioner of Income Tax
(Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on
09-01-2024 in the matter of an assessment framed by Ld. Assessing
Officer [AO] u/s 143(3) of the Act on 30-12-2019.
2. The registry has noted a delay of 16 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 for disposal of the
appeal on merits.
3. The impugned order is an ex-parte order. In the assessment order,
Ld. AO estimated addition @8% on cash deposited by the assessee.
The Ld. CIT(A) confirmed the same since the assessee failed to make
any representation therein. Aggrieved, the assessee is in further appeal
before us. The Ld. AR has pleaded for another opportunity of hearing
before lower authorities which has been opposed by Ld. Sr. DR.
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, the
impugned order is set aside and the matter is restored 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 failing which Ld. AO shall be at
liberty to frame the assessment 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
आदेशकीJितिलिपअ'ेिषत/Copy of the Order forwarded to
:
1. अपीलाथ /Appellant
2. थ /Respondent
3. आयकरआयु=/CIT Chennai/Madurai/Trichy/Salem.
4. िवभागीय ितिनिध/DR
5. गाडBफाईल/GF
