Rex Dennes Jayaseelan, Chennai V. ITO, NCW-19(7), Chennai

ITA 1544/CHNY/2024

• Counselvise Citation: [2024] 129 COUNSELVISE.COM (IT) 0176 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-08-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 20-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMUEL PITTA LD
• Keywords: Set aside
• Section: 144

Judgement Text

आयकर अपीलीय अिधकरण “ए” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय ी एबी टी. वक , ाियक सद" एवं माननीय ी मनोज कु मार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1544/Chn y/2024 (िनधा*रणवष* / As sessment Year: 2012-13) Mr. Rex Dennes Jayaseelan No.8, Old No.9/5, South Gangai Ammam Koil 2 nd Street, Choolaimedu, Chennai-600 094. बनाम / Vs . ITO Non-Corporate Ward-19(7), Chennai. थायीलेखासं./जीआइआरसं./PAN/GIR No. AEWPJ-4215-L (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : None थ कीओरसे/Respondent by : Dr. Samuel Pitta (JCIT) -Ld. DR सुनवाईकीतारीख/Date of Hearing : 21-08-2024 घोषणाकीतारीख /Date of Pronouncement : 03-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 28-02-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.147 r.w.s. 144 of the Act on 12-12-2019. The sole grievance of the assessee is assessment of income at Rs.188.18 Lacs which represent credits in the bank accounts. The Ld. CIT(A) confirmed the same since the assessee failed to make any 2 representation therein despite being provided with various opportunities of hearing. Aggrieved, the assessee is in further appeal before us. None has appeared for assessee during hearing before us. The adjournment sought by Ld. AR was rejected. The Ld. Sr. DR has pleaded for dismissal of the appeal on the ground that the assessee could not substantiate the source of cash deposits. The registry has noted delay of 23 days in the appeal, which stand condoned 2. Though the assessee has remained negligent, however, 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 for de novo assessment with a direction to the assessee to substantiate its case. 3. The appeal stand allowed for statistical purposes. Order pronounced on 3 rd September, 2024 Sd/- Sd/- (ABY T. VARKEY) (MANOJ KUMAR AGGARWAL) ाियक सद" /JUDICIAL MEMBER लेखा सद" / ACCOUNTANT MEMBER चे5ई Chennai; िदनांक Dated :03-09-2024 DS आदेशकीKितिलिपअ'ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु>/CIT Chennai. 4. िवभागीय ितिनिध/DR 5. गाडCफाईल/GF