ARULMIGU PATTEESWARASAMY THIRUKOVIL,COIIMBATORE V. ACIT, EXEMPTIONS, COIMBATORE

ITA 2793/CHNY/2025

AI Insights

The case involves three appeals by Arulmigu Patteeswarasamy Thirukovil against orders from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the assessment years 2015-16, 2018-19, and 2019-20. The primary issue was the addition of unexplained cash credits and income from other sources, which the Assessing Officer had added to the assessee's income due to non-response to notices. The Tribunal noted the assessee's lack of response was not intentional and remanded the cases for re-assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 824497 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 10-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: LATCHANA
• Assessee Lawyers: GAUTHAM VENKATA NARAYANAN
• Keywords: Condonation of delay; Unexplained cash credit; TDS
• Section: 147; 148; 144; 142(1); 139

Judgement Text

"आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं सुŵी एस.पȧावती,, लेखा सद˟ क े समƗ Before Shri S.S. Viswanethra Ravi, Judicial Member & Ms. S. Padmavathy, Accountant Member आयकर अपील सं./I.T.A. Nos.2792, 2793 & 2794/Chny/2025 िनधाŊरण वषŊ/Assessment Years: 2015-16, 2018-19 & 2019-20 Arulmigu Patteeswarasamy Thirukovil, Peruru Main Road, Coimbatore 641 010. [PAN: AADTA0653Q] Vs. The Assistant Commissioner of Income Tax-Exemptions, Coimbatore. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Gautham Venkata Narayanan, Advocate ŮȑथŎ की ओर से/Respondent by : Ms. Latchana, JCIT सुनवाई की तारीख/ Date of hearing : 17.12.2025 घोषणा की तारीख /Date of Pronouncement : 31.12.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: These three appeals filed by the assessee are directed against different orders dated 17.03.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment years 2015-16 & 2018-19 and order dated 06.02.2025 for the assessment year 2019-20. 2. Since issues raised in these appeals are similar based on the same identical facts, with the consent of both the parties, we proceed to hear Printed from counselvise.com I.T.A. Nos.2792-2794/Chny/25 2 the appeals together and pass consolidated order for the sake of convenience. 3. First, we shall take up ITA No. 2792/Chny/2025 – AY 2015-16 for adjudication. 4. We find that the appeal is filed with a delay of 132 days. The assessee filed affidavit for condonation of delay stating the reasons. Upon hearing both the parties and on an examination of the said affidavit, in the interest of justice, we condone the delay and admit the appeal for adjudication. 5. The assessee raised 5 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming the addition made by the Assessing Officer by passing exparte order in the facts and circumstances of the case. 6. The Assessing Officer noted that the assessee made cash deposits in Bank of India of ₹.2,88,53,370/-, TDS on interest other than interest on securities at ₹.1,67,268/- & ₹.73,251/-. After following due procedures, the Assessing Officer issued notice under section 148 of the Income Tax Act, 1961 [“Act” in short] dated 30.03.2022, but, however, the assessee has not filed any response to the said notice. Further, there was no response Printed from counselvise.com I.T.A. Nos.2792-2794/Chny/25 3 to various notices issued under section 142(1) of the Act and show-cause notices issued under section 144 of the Act Accordingly, the Assessing Officer assessed the total income of the assessee at ₹.2,91,34,203/-, inter alia, making addition in respect of cash deposit as unexplained cash credits at ₹.2,88,53,370/- as well as addition in respect of interest received other than interest on securities as income from other sources. The ld. CIT(A) confirmed the additions made by the Assessing Officer by recording his reasons vide paras 5.8 & 5.9 of the impugned order. 7. Before us, the ld. AR Shri Gautham Venkata Narayanan, Advocate submits that the assessee did not comply with the notices issued by the Assessing Officer and non-furnishing of details sought for is neither wilful nor wanton, but due to the reasons beyond its control. The ld. AR prayed that one more opportunity may be afforded to the assessee to substantiate its claim before the Assessing Officer. 8. The ld. DR Ms. Latchana, JCIT fairly conceded that the matter may be remanded to the file of the Assessing Officer. 9. Heard both the parties and perused the material on record. We note that the assessment was completed under section 147 r.w.s. 144 Printed from counselvise.com I.T.A. Nos.2792-2794/Chny/25 4 r.w.s. 144B of the Act dated 16.03.2023. On perusal of the orders of authorities below, we note that there was no assistance from the assessee either before the Assessing Officer or against hearing notice issued by the ld. CIT(A). We note that the assessee has not filed return of income under section 139 of the Act or in response to the notice under section 148 of the Act. Taking into consideration of the submissions of the ld. AR and the ld. DR and in the interest of justice, we deem it proper to afford one more opportunity and remand the matter to the file of the Assessing Officer to decide the issues afresh after considering the explanations/evidences as may be filed by the assessee to substantiate its claim. In case, if the assessee fails to appear before the Assessing officer, it is left open to the Assessing Officer to pass order in accordance with law. Thus, the grounds raised by the assessee are allowed for statistical purposes. ITA No. 2793/Chny/2025 – AY 2018-19 10. We find that the appeal is filed with a delay of 132 days. The assessee filed affidavit for condonation of delay stating the reasons. Upon hearing both the parties and on examination of the said affidavit, in the interest of justice, we condone the delay and admit the appeal for adjudication. Printed from counselvise.com I.T.A. Nos.2792-2794/Chny/25 5 11. We find that the issues raised in this appeal are similar to the issues raised in ITA No. 2792/Chny/2025 for AY 2015-16, wherein, both the ld. AR and the ld. DR have agreed and accordingly remanded the matter to the file of the Assessing Officer. Thus, for AY 2018-19 also we remand the matter to the file of the Assessing Officer for fresh consideration. Thus, the grounds raised by the assessee are allowed for statistical purposes. ITA No. 2794/Chny/2025 for AY 2019-20 12. We find that the appeal is filed with a delay of 163 days. The assessee filed affidavit for condonation of delay stating the reasons. Upon hearing both the parties and on examination of the said affidavit, in the interest of justice, we condone the delay and admit the appeal for adjudication. 13. We find that the issues raised in this appeal are similar to the issues raised in ITA No. 2792/Chny/2025 for AY 2015-16, wherein, both the ld. AR and the ld. DR have agreed and accordingly remanded the matter to the file of the Assessing Officer. Thus, for AY 2019-20 also we remand the matter to the file of the Assessing Officer for fresh consideration. Thus, the grounds raised by the assessee are allowed for statistical purposes. Printed from counselvise.com I.T.A. Nos.2792-2794/Chny/25 6 14. In the result, the three appeals filed by the assessee are allowed for statistical purposes. Order pronounced on 31st December, 2025 at Chennai. Sd/- Sd/- (S. PADMAVATHY) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 31.12.2025 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF. Printed from counselvise.com "