BHARATHI KUMAR,PATTUKKOTTAI V. ITO WARD 1, THANJAVUR

ITA 3274/CHNY/2024

AI Insights

The case involves an appeal by the assessee, Bharathi Kumar, against the order of the Commissioner of Income Tax (Appeals) dated 16.08.2024 for the Assessment Year 2018-19. The appeal was initially delayed by 51 days, but the delay was condoned based on the reasons stated in the condonation petition and affidavit by the assessee. The primary contention in the appeal was the alleged failure of the Assessing Officer and the CIT(A) to provide proper notice as per section 282 of the Income Tax Act, 1961, which resulted in the assessee's inability to present evidence and documents to substantiate explanations regarding cash deposits. The Tribunal noted the habitual default of the assessee in appearing before the appellate authority but decided to grant another opportunity for a hearing in the interest of justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 475492 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M. ASWATHY
• Assessee Lawyers: V. ALAGAPPAN
• Keywords: Set aside
• Section: 147

Judgement Text

" आयकर अपीलीय अिधकरण ‘सी’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय ŵी मनोज क ुमार अŤवाल ,लेखा सद˟ एवं माननीय ŵी मनु क ुमार िगįर, Ɋाियक सद˟ क े समƗ। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA No.3274/Chny/2024 (िनधाŊरणवषŊ / Assessment Year: 2018-2019) Bharathi Kumar No.48E, Palayam, Thanjai Salai, Pattukkottai, Thanjavur 614 601. [PAN: ASIPK 8327L] Vs. The Income Tax Officer, Ward 1, Thanjavur. (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : Shri V. Alagappan, C.A., Ĥ×यथȸ कȧ ओर से /Respondent by : Ms. M. Aswathy, JCIT. सुनवाई कȧ तारȣख/Date of Hearing : 24.02.2025 घोषणा कȧ तारȣख /Date of Pronouncement : 26.02.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member) This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Appeals)(NFAC) Delhi [CIT(A)] dated 16.08.2024 for Assessment Year 2018-19. 2. The registry has noted delay of 51 days in filing the appeal. Considering the period of delay and reasons stated in condonation petition alongwith affidavit by the Assessee, we condone the delay and admit the appeal for adjudication. 2 ITA No.3274/Chny/2024 3. Brief facts of the case are that assessee filed an appeal against the order passed by the Assessing Officer (hereinafter referred to as \"the AO\") i.e., Assessment Unit, Income Tax Department, u/s. 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as \"the Act\") dated 23.02.2024 for the Assessment Year (AY) 2018-19 relevant to the Previous Year (PY) 2017-18. Assessee further challenged the ex-parte order of assessment u/s 147 r.w.s 144 r.w.s. 144B of the Act before the ld.CIT(A) who proceeded ex-parte and confirmed the order of the AO on merits. Aggrieved, assessee is in appeal before us. 4. Before the ld. Counsel for assessee submitted that the AO and ld.CIT(A) has not given proper notice as per section 282 of the Act hence assessee failed to file evidence and documents to substantiate his explanation regarding cash deposits. The ld.DR stated that the assessee is habitual defaulter in appearing before the appellate authority hence no lenient view is to be taken in this case and prayed for dismissal of appeal. 5. Though we concur with the submissions of Ld. Sr. DR however, keeping in mind the short intervals of notices issued by the ld.CIT(A) and in the interest of justice and grant another opportunity of hearing to the assessee. We also find that assessee has not represented before the ld.CIT(A) despite notices. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for denovo appeal hearing on legal issues as well as on merits. The Ld.CIT(A) shall proceed for denovo appeal hearing after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and 3 ITA No.3274/Chny/2024 documents, if any, forthwith without any fail, failing which Ld. CIT(A) shall be at liberty to proceed disposal of appeal 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 26th day of February, 2025 at Chennai. Sd/- Sd/- (मनोज क ुमार अŤवाल) (मनु क ुमार िगįर) (MANOJ KUMAR AGGARWAL) लेखा सद˟ / ACCOUNTANT MEMBER (MANU KUMAR GIRI) Ɋाियक सद˟ / JUDICIAL MEMBER चेɄई Chennai: िदनांक Dated : 26-02-2025 KV आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT, Chennai/Coimbatore/Madurai/Salem. 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF "