ARULJOTHI SARASWATHI,ERODE V. ITO, WARD-2(10, ERODE

ITA 838/CHNY/2025

AI Insights

The case involves an appeal by Aruljothi Saraswathi against the order of the CIT(A), National Faceless Appeal Center, Delhi, which confirmed an addition of Rs.26,29,333 under section 54F of the Income Tax Act, 1961, for the assessment year 2018-19. The CIT(A) had dismissed the initial appeal due to non-compliance with statutory notices, which the assessee attributed to personal engagements. The Tribunal, considering the circumstances and the assurances of compliance from the assessee, decided to remit the case back to the CIT(A) for fresh adjudication, providing the assessee another opportunity to present the case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633476 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTHAM S.MUKUNDAN; IRS
• Assessee Lawyers: N.C. RAVIKRISHNAN; VIRTUAL
• Keywords: Set aside; Opportunity of being heard
• Section: 143(3); 54F

Judgement Text

"आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.838/Chny/2025 Assessment Years: 2018-19 Aruljothi Saraswathi, No.146, Sanarmedu Lakkapuram, Erode, Tamil Nadu-638 002. [PAN: HHCPS4982M] Income Tax Officer, Ward-2(1), Erode. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri N.C.Ravikrishnan, Advocate(virtual) प्रत्यर्थी की ओर से /Revenue by : Ms.Gautham S.Mukundan, IRS सुनवाई की तारीख/Date of Hearing : 04.06.2025 घोषणा की तारीख /Date of Pronouncement : 11.06.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / NFAC / S / 250 / 2024-25 / 1072465592(1) dated 23.01.2025 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment year 2018-19. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. ITA No. 838 /Chny/2025 Page - 2 - of 3 2.0 At the outset the Ld. Counsel for the assesse informed that the Ld. First Appellate Authority has passed an ex-parte order thereby confirming the assessment order u/s 143(3) dated 02.03.2021 and that the appeal was dismissed for non-compliance to statutory notices. It was pleaded that the non-compliance of the assesse was attributable to pressing personal engagements and was not intentional. The Ld. Counsel for the assesse pleaded for setting aside the case to Ld.CIT(A) and personally assured that full compliance would now be made to the statutory notices of the Ld. CIT(A). 3.0 Per Contra, the Ld. DR relied upon the order of lower authorities. 4.0 We have heard rival submissions in the light of material available on records. We have noted that the Ld.First Appellate Authority gave due opportunities to the assessee and in response the appellant merely ask for adjournments. Considering the repeated non-compliance the Ld.CIT(A) proceeded to confirm the addition of Rs.26,29,333/- made by the Ld.AO u/s 54F of the Act. We have also noted that apart from dismissing the appeal of the assessee on account of non-compliance to his statutory notices, the Ld.CIT(A) has not touched upon the merits of the case. Before us, the Ld.Counsel has personally assured that full compliances will now be made. Be that as it may be, we are of the considered view that ends of justice would be met if the assessee is given one last opportunity matter is remitted back to the file of Ld.CIT(A) for ITA No. 838 /Chny/2025 Page - 3 - of 3 fresh adjudication. Accordingly, we set aside the order of Ld.CIT(A) and direct him to readjudicate the appeal de novo after giving due opportunity of being heard and by passing a speaking order. It shall be bounden upon the assessee to comply with the statutory notices and any non- compliance would be adversely viewed. Accordingly, all the grounds of appeal raised by the assessee are allowed for statistical purposes. 6.0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 11th , June-2025 at Chennai. Sd/- (एबी टी. वर्की) (ABY T VARKEY) न्याधयक सदस्य / Judicial Member Sd/- (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 11th , June-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Coimbatore 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "