Michael Arul, Kanchipuram V. ACIT, Central Cricel-1(1), Chennai

ITA 183/CHNY/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6512 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 12-06-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 22-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 153A

Judgement Text

आयकर अपीलीय अिधकरण, ’सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी एसएस िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ के समƗ । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. Nos.182, 183, 184, 185, 186, 187 & 188/Chny/2024 िनधाŊरण वषŊ/Assessment Years: 2012-13 to 2018-19 Sri Michael Arul, 1-95, Jambodai Street, Muttukadu, Kanchipuram, Tamil Nadu 603 112. [PAN: AZNPM1745Q] Vs. The Assistant Commissioner of Income Tax, Central Circle 1(1), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri R. Viswanathan, F.C.A. ŮȑथŎ की ओर से/Respondent by : Shri R. Clement Ramesh Kumar, CIT सुनवाई की तारीख/ Date of hearing : 13.06.2024 घोषणा की तारीख /Date of Pronouncement : 14.06.2024 आदेश /O R D E R PER BENCH: These seven appeals filed by the assessee are directed against the common order dated 29.11.2023 passed by the ld. Commissioner of Income Tax (Appeals) 18, Chennai for the assessment years 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 and 2018-19. 2. Since issue raised in all the appeals are similar based on the same identical facts, with the consent of the both the parties, we proceed to I.T.A. No.182-188/Chny/24 2 hear all the appeals together and for convenience pass consolidated order. 3. First, we shall take up appeal in I.T.A. No. 182/Chny/2024 for AY 2012-13. 4. In brief, the facts are that the assessee was searched on 20.07.2017 and accordingly, the assessment was completed under section 143(3) r.w.s. 153A of the Income Tax Act, 1961 [“Act” in short] determining the total income at ₹.2,13,40,914/- vide order dated 25.08.2021. Aggrieved by the order of the Assessing Officer, the assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) proceeded exparte of the assessee as there was no response from the assessee against the notices issued. 5. Before us, the ld. AR Shri R. Viswanathan, F.C.A. submits that the assessee was involved in a family dispute as initiated by his spouse and son and suffered imprisonment for three months on Contempt as ordered by the Hon’ble Supreme Court, due to which, the assessee could not represent his case before the ld. CIT(A). Further, he submits that the assessee is ready with all the details and prayed that if this Tribunal I.T.A. No.182-188/Chny/24 3 afford one more opportunity to the assessee to prosecute his case before the ld. CIT(A). 6. The ld. DR Shri R. Clement Ramesh Kumar, CIT did not dispute the same. 7. Having heard both the parties and on perusal of the impugned order, we note that the ld. CIT(A) issued notice through e-mail, as there was no response to the same, another notice was affixed on the last address shown by the assessee, against which, there was also no response from the assessee. Since the ld. AR undertaken that the assessee is ready to prosecute his case and prayed to afford an opportunity, taking into such circumstances of the facts, we deem it proper to remand the matter back to the file of the ld. CIT(A) for fresh adjudication. The assessee is at liberty to file evidences, if any, in support his claim. Thus, the ground raised by the assessee is allowed for statistical purposes. 8. Since the identical issue raised by the assessee in the appeals in ITA Nos. 183, 184, 185, 186, 187 and 188/Chny/2024 for the AYs 2013- 14 to 2018-19 in similar facts and circumstances, the decision taken in ITA No. 182/Chny/2024 for the assessment year 2012-13 is equally I.T.A. No.182-188/Chny/24 4 applicable to the above appeals filed by the assessee for assessment years 2013-14 to 2018-19 as well. 9. In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order pronounced on 14 th June, 2024 at Chennai. Sd/- Sd/- (JAGADISH) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 14.06.2024 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF.