GOVINDARAJ PATMANATHAN,TIRUPPUR V. ITO WARD 2(4), TIRUPPUR

ITA 369/CHNY/2026

AI Insights

The case involves Govindaraj Patmanathan, who did not initially file a return of income for the Assessment Year 2019-20. The Assessing Officer (A.O.) discovered cash deposits totaling Rs. 21,07,500 in the assessee's bank account and reopened the assessment under section 148 of the Income Tax Act, 1961. The assessee later filed a return declaring an income of Rs. 2,88,860 and provided some details in response to a notice under section 142(1). However, the A.O. added Rs. 21,07,500 as unexplained money under section 69A and Rs. 4,87,270 as agriculture income. The assessee's appeal to the CIT(A) was dismissed ex-parte due to non-response to notices. The Tribunal found that the assessee was unaware of the proceedings and had relied on his counsel, who failed to provide adequate support. Consequently, the Tribunal remitted the case back to the CIT(A) for a fresh evaluation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 847368 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Chennai
• Assessment Year: 2019-2020
• Appeal Filed On: 27-01-2026
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BIPIN C.N
• Assessee Lawyers: S.SENTHIL KUMAR; ERODE
• Section: 148; 142(1)

Judgement Text

"आयकर अपीलीय अिधकरण, ‘सी’ ा यपीठ, चे\u0012ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0015ी जॉज\u0018 जॉज\u0018 क े, उपा \u001a\u001b एवं सु\u0015ी पदमा वती यस, लेखा सद$ क े सम\u001b BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.369/Chny/2026 िनधा \u0018रण वष\u0018 /Assessment Year: 2019-20 Govindaraj Patmanathan, 4/195, Pacha Goundenpalayam, S.Ayyampalayam B.O., Thalakkarai, Tiruppur – 641 671. PAN: BJMPP 5998J Vs. The Income Tax Officer, Ward-2(4), Tiruppur. (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीला थ( की ओर से/ Appellant by : Mr. S.Senthil Kumar, Advocate(Erode) *+थ( की ओर से /Respondent by : Mr. Bipin C.N, CIT सुनवा ई की ता रीख/Date of Hearing : 19.03.2026 घोषणा की ता रीख /Date of Pronouncement : 24.03.2026 आदेश / O R D E R PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short \"CIT(A)\") passed u/s. 250 of the Income Tax Act, 1961 (in short \"the Act\") dated 21.11.2025 for Assessment Year (AY) 2019-20. 2. The assessee is an individual and did not file the return of income. The A.O received information that the assessee has made cash deposits amounting to Rs. 21,07,500/- into his bank account. Since the assessee did not file the Printed from counselvise.com ITA No.369/Chny/2026 Govindaraj Patmanathan :- 2 -: return of income, the A.O reopened the assessment by issue of notice u/s. 148 of the Act. In response, the assessee filed return of income on 22.04.2023 declaring a total income of Rs. 2,88,860/-. The assessee filed certain details in response to the notice issued u/s. 142(1) of the Act by the A.O. The A.O completed the assessment by making an addition of Rs.21,07,500/- as unexplained money u/s. 69A of the Act. The A.O also made an addition of R.s 4,87,270/- claimed by the assessee as agriculture income. Aggrieved, the assessee filed further appeal before the CIT(A). Since the assessee did not respond to the notices issued by the CIT(A), the CIT(A) dismissed the appeal ex-parte. The assessee is in appeal before the Tribunal against the order of the CIT(A). 3. We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the assessee is not aware of the income tax proceedings and completely relied on his counsel for handling the tax matters. The Ld. AR further submitted that the counsel of the assessee did not provide proper professional support. The ld. AR accordingly prayed for one more opportunity. Considering the facts and circumstances unique to the assessee's case, we are inclined to give one more opportunity to the assessee. We therefore, remit the appeal back to the CIT(A) for fresh consideration of the impugned additions by calling for relevant details as may be required to decide the appeal in accordance with law. The assessee directed to file any further details as may be called for with regard to the impugned additions made by the AO and cooperate with appellate proceedings without seeking unnecessary adjournments. It is ordered accordingly. Printed from counselvise.com ITA No.369/Chny/2026 Govindaraj Patmanathan :- 3 -: 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 24th day of March, 2026 at Chennai. Sd/- Sd/- (जॉज\u0018 जॉज\u0018 क े) (George George K) उपा \u001a\u001b / Vice President (पदमा वती यस) (Padmavathy.S) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 24th March, 2026. EDN, Sr. P.S आदेश क\u0019 \bितिल प अ े षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF Printed from counselvise.com EJTADA DURGA NARESH Digitally signed by EJTADA DURGA NARESH Date: 2026.03.27 12:45:58 +05'30' "