Mr. S. Tamilselvam, Chennai V. Ito, non corprate ward 22(5), Chennai

ITA 1133/CHNY/2023

AI Insights

The case involves Shri S. Tamilselvam, the appellant, who sought a stay on the recovery of an outstanding demand for the Assessment Year 2017-18. The appellant argued that the deposits in his bank account were gifts from relatives and should not be added to his income. The respondent, ITO Non-Corporate Ward-22(5), contested the appellant's claim, noting the appellant's failure to attend previous proceedings. The Tribunal found that the original orders were not speaking orders and dismissed the appeal for lack of sufficient evidence. However, considering the principles of natural justice, the Tribunal provided another opportunity for the appellant to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134369 (ITAT-CHENNAI)
• Duration Of Justice: 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 19-10-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 08-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J. VAMINI LD
• Keywords: Gift; Principle of natural justice

Judgement Text

आयकर अपीलीय अिधकरण “सी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय ी महावीर िसंह, उपा एवं माननीय ी मनोज कु मार अ%वाल ,लेखा सद( के सम । BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1133/Chn y/2023 (िनधा)रण वष) / As sessment Year: 2017-18) & Sta y Application No.40/Chny/2023 (In ITA No.1133/Chn y/2023) (िनधा)रण वष) / As sessment Year: 2017-18) Shri S. Tamilselvam No.22, Main Road Kannagapattu, Thirupporur, Chengalpattu, Kancheepuram-603 110. बनाम / V s . ITO Non-Corporate Ward-22(5), Tambaram, Chennai-600 045. थायीलेखासं./जीआइआरसं./PAN/GIR No. A PFP T -3733- H (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Ms. J. Vamini (Advocate)-Ld.AR थ कीओरसे/Respondent by : Shri D. Hema Bhupal(JCIT)-Ld. DR सुनवाईकीतारीख/Date of Hearing : 20-10-2023 घोषणाकीतारीख /Date of Pronouncement : 20-10-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of captioned stay petition, the assessee seeks recovery of outstanding demand for Assessment Year (AY) 2017-18. The Ld. AR submitted that the assessment order as well as appellate order is ex- parte orders. The Ld. AR submitted that deposits in the bank account was nothing but gifts received by the assessee from relatives and 2 therefore, the same could not be added in the hands of the assessee. In the said background, Ld. AR prayed for stay of recovery of outstanding demand and also sought another opportunity of hearing before lower authorities. 2. The Ld. Sr. DR, on the other hand, submitted that the assessee failed to attend proceedings before lower authorities and therefore, the assessee do not deserve any stay. However, Ld. Sr. DR concurred that the appeal itself may be disposed-off by issuing appropriate directions. 3. Considering the facts and circumstances of the case, it is evident that impugned order is not a speaking order and the appeal has been dismissed for want of sufficient evidences from assessee. The assessee has not filed return of income and did not attend assessment proceedings as well as appellate proceedings. Keeping in mind the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the assessment is restored back to the file of Ld. AO. The Ld. AO shall make de-novo assessment and the assessee is directed to substantiate its claim. 4. The appeal stand allowed for statistical purposes. The stay application stand dismissed as infructuous. Order pronounced on 20 th October, 2023. Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा23 / VICE PRESIDENT लेखा सद5 / ACCOUNTANT MEMBER चे7ई Chennai; िदनांक Dated : 20-10-2023 DS आदेशकीAितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु?/CIT 4. भागीय ितिनिध/DR 5. गाडDफाईल/GF