DURAIRAJ ASHOKMANI,VEPAMPATTU, THIRUVALLUR DISTRICT V. INCOME TAX OFFICER, WARD 1, THIRUVALLUR

ITA 2407/CHNY/2025

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The case involves Durairaj Ashokmani, a proprietor of M/s. Murugan Travels, who appealed against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2013-14. The primary contention arose from the addition of Rs. 65,37,293 as unexplained cash deposits in his savings account, which the Assessing Officer treated as unexplained. The CIT(A) initially dismissed the appeal based on an earlier Tribunal order due to an incorrect upload by the assessee. The Tribunal noted this procedural error and remitted the case back to the CIT(A) for a fresh decision, emphasizing the need for adherence to principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786797 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 29-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KRISHNA MURTHY AT
• Assessee Lawyers: N.V LAKSHMI
• Keywords: Set aside; Principle of natural justice

Judgement Text

"आयकर अपील य अ धकरण,‘डी’ यायपीठ,चे नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI \u0014ी मनु क ुमार ग\u0018र , या\u0019यक सद य एवं \u0014ी एस .आर .रघुनाथा, लेखा सद य क े सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.2407/CHNY/2025 (\u0019नधा$रण वष$ / Assessment Year:2013-14) Durairaj Ashokmani, Old No.486 New No.2/972 N, St.Perumal Nagar, Vepampattu, Thiruvallur - 602 024. vs. The Income Tax Officer, Ward-1, Thiruvallur. PAN: AIUPA-0853-H (अपीलाथ&/Appellant) ('(यथ&/Respondent) अपीलाथ& क) ओर से/Appellant by : Ms. N.V Lakshmi, Advocate. '(यथ& क) ओर से/Respondent by : Mr. Krishna Murthy AT, JCIT सुनवाई क) तार ख/Date of Hearing : 23.10.2025 घोषणा क) तार ख/Date of Pronouncement : 19.11.2025 आदेश / O R D E R PER S.R.RAGHUNATHA, AM: This appeal of the assessee is filed against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, (in short “ld.CIT(A)”) for the assessment year 2013-14, vide order dated 17.06.2025. Printed from counselvise.com :-2-: ITA 2407/Chny/2025 2. Brief facts of the case are that the assessee is a proprietor of M/s.Murugan Travels and had filed his return of income on 24.06.2014 for A.Y.2013-14 admitting a total income of Rs.2,18,534/- and the same was revised at Rs.5,62,088/-. Against the said return of income, the AO was completed the assessment proceedings u/s.143(3) of the Act dated 30.03.2016 after making addition of Rs.65,37,293/- treating the sum cash deposited into his savings bank account maintained with IDBI Bank, Thiruvallur Branch as unexplained cash deposits. 3. Aggrieved by the order of the Assessing Officer, the assessee filed an appeal before the ld.CIT(A). During the proceedings, the assessee had wrongly uploaded the Tribunal’s earlier order dated 26.02.2019 (which was dismissed) at the time of filing the response instead of latest order dated 30.08.2019 which was remitted to back to the file of the ld.CIT(A). Therefore, the ld.CIT(A) passed an order dated 17.06.2025 based on a Tribunal order which was dismissed the assessee’s appeal and appeal of the assessee was “rejected” as infructuous. 4. At the outset, we observed that the assessee had wrongly uploaded the Tribunal’s earlier order at the time of filing the response instead of latest order which was remitted back to the files of the ld.CIT(A) for fresh adjudication and the ld.CIT(A) rejected the appeal based on the Tribunal’s order dated 26.02.2019. Further, the ld.AR of the assessee submitted that the ld.CIT(A) has ignored the binding Tribunal order dated 30.08.2019, which was very much part of the case record and his notice dated 20.11.2024 and the ld.CIT(A) has erred in dismissing Printed from counselvise.com :-3-: ITA 2407/Chny/2025 the appeal without considering the written submission filed by the assessee on 04.03.2025. It was prayed in the interest of justice and equity; the issue may be restored to the files of the ld.CIT(A) as a last opportunity for proper representation of his case. 5. Per contra, the Ld.DR submitted that adequate opportunities were provided from the office of the ld.CIT(A) and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed. 6. We have heard the rival parties and perused the material available on record and gone through the order of the ld.CIT(A). We note that the ld.CIT(A) has passed an order by considering the Tribunal’s earlier order dated 26.02.2019 due to wrongly uploaded by the assessee during the first appellate proceedings. Since, the ld.AR has assured the bench that the assessee will participate in the appellate proceedings given an opportunity again, in the interest of justice as the Tribunal has already remitted the case back to the files of ld.CIT(A) in its latest order dated 30.08.2019 vide ITA No.2595/Chny/2018 for the A.Y.2013-14, we are of the considered view that the assessee needs to be given one more opportunity to prosecute the appeal on merits. 7. Therefore, in the present facts and circumstances of the case and to meet the ends of justice, we are deeming it fit to provide one more opportunity to the assessee and hence we set aside the order of the ld.CIT(A) and remit the matter back to the file to ld.CIT(A) to adjudicate the matter afresh in accordance to law, Printed from counselvise.com :-4-: ITA 2407/Chny/2025 after providing reasonable opportunity to the assessee. Needless to say, assessee to be diligent and file written submissions and relevant documents if advised so. 8. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the court on 19th November, 2025 at Chennai. Sd/- Sd/- (मनु क ुमार ग\u0018र) (MANU KUMAR GIRI) या\u0019यक सद य/Judicial Member (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद य/Accountant Member चे नई/Chennai, -दनांक/Dated, the 19th November, 2025 sp आदेश क\b त ल\u000eप अ\u0011े\u000eषत/Copy to: 1. अपीलाथ&/Appellant 2. '(यथ&/Respondent 3.आयकर आयु.त/CIT– Chennai/Coimbatore/Madurai/Salem 4. /वभागीय '\u0019त\u0019न ध/DR 5. गाड$ फाईल/GF Printed from counselvise.com "