THANGAM SUBRAMANIAN , CHENNAI V. ITO,NON CORPORATE WARD -7(5), CHENNAI

ITA 195/CHNY/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9465 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 24-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

आयकर अपील य अ धकरण, ‘बी’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI ी वी .द ु गा राव, या यक सद य एवं ी जी.मंज ु नाथ, लेखा सद य के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I . T. A. No. 1 9 5/ Chn y/ 2 0 2 2 ( नधा रणवष / As s e s s m en t Ye a r : 20 11 - 1 2) Mrs. Thangam Subramanian 21-C, Ben Foundation T.S. Krishna Nagar, Chennai-600 037. V s The Income Tax Officer, Non-Corporate Ward-7(5) Chennai. P AN: A V CP S 0 9 7 8 N (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/ Appellant by : Mr. K.Meenakshisundaram,ITP यथ क ओरसे/Respondent by : Mr. S.Venkatesh, CIT स ु नवाईक तार ख/D a t e o f h e a r i n g : 30.08.2022 घोषणाक तार ख /D a t e o f P r o n o u n c e m e n t : 07.09.2022 आदेश / O R D E R PER G. MANJUNATHA, AM: This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-7, Chennai dated 31.07.2019 and pertains to assessment year 2011-12. 2. Brief facts of the case are that the assessee is an individual and made cash deposit amounting to Rs.23,86,000/- into his IDBI Bank account during the assessment year 2011- 12. Since the assessee has not filed her return of income for the relevant assessment year, the Assessing Officer has initiated proceedings u/s.147 of the Act and subsequently, notice u/s.148 was issued to the assessee on 31.03.2018, 2 ITA No.195/Chny/2022 which was duly served on the assessee. But the assessee neither respond to the notice u/s.148 nor filed her return of income. Further, case has been transferred to ITO, NCW-7(5), Chennai, and show-cause notice dated 11.10.2018 has been issued to the assessee. The assessee has not responded to the show-cause notice issued by the Assessing Officer. Therefore, the Assessing Officer has completed reassessment proceedings and determined Rs.23,86,000/- as her total income for the relevant assessment year and added the same as unexplained money u/s.69A of the Act. Aggrieved by the assessment order, the assessee preferred an appeal before the first appellate authority. Before the learned CIT(A) also though notice has been served on the assessee, the assessee neither appeared nor sought adjournment or filed written submissions. Therefore, the learned CIT(A) has passed ex-parte order sustaining additions made by the Assessing Officer. Aggrieved by the learned CIT(A) order, the assessee is in appeal before us. 3 ITA No.195/Chny/2022 3. The learned AR for the assessee submitted that one more opportunity may be given to the assessee before the learned CIT(A) to substantiate her claim. 4. The learned DR, on the other hand, objecting to remit the issue back to the file of the learned CIT(A), since, the assessee has neither appeared nor filed any documents before the lower authorities in support of her claim. 5. We have heard both the parties, perused material available on record and gone through orders of the authorities below. Admittedly, during the appellate proceedings before the learned CIT(A), the assessee neither appeared nor furnished any details to justify her claim and to controvert findings recorded by the Assessing Officer and thus, appeal has been disposed off on technical grounds. But, fact remains that on perusal of appellate order, the learned CIT(A) dismissed appeal filed by the assessee for non-prosecution without discussing the issue on merits. No doubt, the appellate authority has left with no option, but to dispose off appeal, when the appellant has not appeared despite notice of hearing was provided, but such appeal should be disposed off on merits on the basis of materials available on record. In this case, appeal of the 4 ITA No.195/Chny/2022 assessee was disposed off on technical grounds for non- prosecution without considering issue on merits. In our consider view, the learned CIT(A) has erred in not dealing with issues on merits. Therefore, we are of the considered view that the issue needs to go back to the file of learned CIT(A) to give one more opportunity of hearing to the assessee to file necessary evidences and explain her case. Hence, we set aside order of the learned CIT(A) and restore appeal to the file of learned CIT(A) and direct the CIT(A) to reconsider the issue, after providing reasonable opportunity of hearing to the assessee. Needless to say, the assessee shall appear before the learned CIT(A) and furnish necessary details without seeking any adjournment, unless otherwise warranted. 6. In the result, appeal filed by the assessee is treated as allowed for statistical purposes. Order pronounced in the open court on 7 th September, 2022 Sd/- Sd/- (वी. द ु गा राव) (जी. मंज ु नाथ) (V.Durga Rao) (G.Manjunatha) $या यक सद&य /Judicial Member लेखा सद&य / Accountant Member चे$नई/Chennai, )दनांक/Dated 7 th September,2022 DS 5 ITA No.195/Chny/2022 आदेश क त+ल,प अ-े,षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु .त (अपील)/CIT(A) 4. आयकर आय ु .त/CIT 5. ,वभागीय त न2ध/DR 6. गाड फाईल/GF.