GOVINDARAJ KRISHNAMOORTHY,COIMBATORE V. ITO, NCW-4(4), COIMBATORE

ITA 1533/CHNY/2025

AI Insights

The case involves an appeal by Govindaraj Krishnamoorthy against the order of the Commissioner of Income Tax (Appeals), which upheld the penalty imposed by the Assessing Officer under section 271D of the Income Tax Act. The penalty was initially contested by the assessee, but due to non-appearance, the CIT(A) dismissed the appeal based on merits without the assessee's input. The Tribunal found that the CIT(A) had not provided a proper opportunity of hearing and thus remanded the case back to the CIT(A) for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782021 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2018-2019
• Appeal Filed On: 28-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KRISHNA MURTHY AT
• Keywords: Set aside; Corroborative evidences

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI \u0001ी मनु क ुमार िग र, ाियक सद\u0011 एवं \u0001ी एस. आर. रघुनाथा, लेखा सद\u0011 क े सम BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1533/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2018-19 Govindaraj Krishnamoorthy, 10/6, Phase 2 P L S Nagar, Sinniampalayam, Nagar Sulur, Coimbatore-641 002. v. The ITO, Non-Corporate Ward-4(4), Coimbatore. [PAN: AEZPK 6993 D] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : None \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Mr. Krishna Murthy AT, JCIT सुनवाईक\u001aतारीख/Date of Hearing : 22.10.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 27.10.2025 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 30.03.2025 for Assessment Year 2018-19. Printed from counselvise.com ITA No.1533/Chny/2025 (AY 2018-19) Govindaraj Krishnamoorthy :: 2 :: 2. Brief facts of the case are that the AO passed assessment order u/s.147 r.w.s.144 r.w.s.144B of the Act on 08.03.2024 making addition. The AO imposed penalty order u/s 271D of the Act. Aggrieved by the penalty, the assessee filed appeal before the ld. CIT(A). However, before the ld.CIT(A), assessee didn’t appear, hence the ld.CIT(A) proceeded on merits and dismissed the appeal and upheld the order of AO levying penalty. Hence, assessee is further in appeal before us. 3. Before us also, no one appeared before us despite service of notice of hearing. The Ld. Addl. CIT-DR pleaded for dismissal of the appeal on the ground that the assessee has not filed supporting evidences with regard to the penalty before the ld. CIT(A). 4. We have gone through the orders of lower authorities and submission addressed by the ld. Departmental Representative. We find that while adjudicating the matter the ld. CIT(A) has not properly granted opportunity of hearing to the assessee. Order of the CIT(A) is also criptic. Hence, in the interest of justice, we grant one more opportunity to the assessee to file the evidence/documents before the CIT(A). Therefore, in the light of aforesaid factual position, we deem it fit to set aside the appeal to the file of the ld.CIT(A) for de novo adjudication of appeal. The Ld.CIT(A) who shall proceed for de novo adjudication of appeal after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which, Printed from counselvise.com ITA No.1533/Chny/2025 (AY 2018-19) Govindaraj Krishnamoorthy :: 3 :: the Ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law. All legal issues are kept open. 5. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced on the 27th day of October, 2025, in Chennai. Sd/- (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (मनु क ुमार िग र) (MANU KUMAR GIRI) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 27th October, 2025. TLN आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ\b/Appellant 2. थ\b/Respondent 3. आयकरआयु\u0010/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय ितिनिध/DR 5. गाड\u0019फाईल/GF Printed from counselvise.com "