APPU RAMASAMY,NAMAKKAL V. ASSESSING OFFICER , INCOME TAX WARD

ITA 1155/CHNY/2025

AI Insights

The case involves Appu Ramasamy, the appellant, who appealed against the order of the CIT(A) which upheld the Assessing Officer's decision disallowing credits in the bank accounts under section 68 of the Income Tax Act for the Assessment Year 2012-13. The CIT(A) had dismissed the initial appeal due to the appellant's non-response to hearing notices and lack of evidence. The appellant, represented by Mr. A. Sittarasu, Advocate, argued that the non-appearance was due to the hacking of the auditor's email, which prevented access to communications regarding the appeal. The Departmental Representative supported the CIT(A)'s decision, advocating for the dismissal of the appeal. However, the Tribunal, considering the circumstances and the principles of substantial justice, decided to give the appellant another opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706069 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: A.SITTARASU
• Keywords: Set aside; Principle of natural justice
• Section: 147; 68

Judgement Text

"आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु क ुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य क े सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1155/Chny/2025 Assessment Years: 2012-13 Appu Ramasamy, No.3/142A, Bharati Nagar, Mohanur Road, Namakkal, Tamil Nadu-637 001. [PAN: AKFPA1663A] Income Tax Officer Ward-1, Namakkal (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.A.Sittarasu, Advocate, प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 18.06.2025 घोषणा की तारीख /Date of Pronouncement : 30.06.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM: This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals) (NFAC) Delhi [CIT(A)] dated 26.04.2024 for Assessment Year 2012-13. 2. The registry has noted delay of 297 days in filing the appeal. Considering the period of delay and reasons stated in para 4 of the affidavit of the assessee, we condone the delay and admit the appeal for adjudication. ITA No.1155/Chny/2025 Page - 2 - of 3 3. Brief facts of the case are that the assessee instituted appeal before the ld.CIT(A) against the order u/s 147 of the Act wherein AO disallowed the credits in the bank accounts u/s 68 of the Act. However, the ld. CIT(A) uphold the order of AO and dismissed the appeal on the ground that the assessee has neither responded to the hearing notices nor filed any evidence to support the grounds raised in the appeal. Aggrieved, assessee is in appeal before us. 4. Before the ld. Counsel for assessee submitted that the e-mail id of the auditor who was handling appeal case was hacked in the month of July 2022 and he was unable to access the emails which caused the non-appearance before the CIT(A). The counsel for the assessee also shown us the Cyber Crime Incident report dated 07.06.2022 which speaks of e-mail hacking/Damage to computer system. The ld.DR relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal. 5. Though we some extent concur with the submissions of Ld.DR Ms. Anitha, Addl. CIT however, keeping in mind the reasons furnished supra and substantial justice, grant one more opportunity to the assesee to prosecute the appeal on merits. Accordingly, the impugned ITA No.1155/Chny/2025 Page - 3 - of 3 order is set aside and the appeal is restored back to the file of Ld. CIT(A) for hearing on merits. Needless to say, that the ld.CIT(A) will follow the principle of natural justice and grant opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appeal proceedings on merits as per law. 6. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 30th day of June, 2025 at Chennai. Sd/- Sd/- (अमिताभ शुक्ला) ( िनु क ुिार गिरर) ( Amitabh Shukla ) ( Manu Kumar Giri) लेखा सदस्य / Accountant Member न्याययक सदस्य/ Judicial Member चेन्नई/Chennai, धदनांक/Dated: 30th , June-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "