KUTTIANNAN SIVARAJA, NAMAKKAL V. ITO, WARD 3, NAMAKKAL

ITA 417/CHNY/2023

AI Insights

The case involves an appeal by Shri Kuttiannan Sivaraja against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which confirmed an addition of Rs. 45.40 Lacs to the assessee's income for the Assessment Year 2011-12. This addition was initially made by the Assessing Officer under sections 144 and 147 of the Income Tax Act, due to unexplained cash deposits in the assessee's savings bank account. The assessee had failed to represent his case at earlier stages, leading to the confirmation of the addition. The Income Tax Appellate Tribunal, Chennai, decided to grant another opportunity to the assessee to present his case, subject to a monetary condition.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133923 (ITAT-CHENNAI)
• Duration Of Justice: 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 25-04-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 28-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कु मार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 417/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2011-12) Shri Kuttiannan Sivaraja 4/642-C, Swarnalakshmi Apartment, Kondichettypattypudur, Nammakal Post-637 002. बनाम/ V s . Income Tax Officer Ward-3 Namakkal. थायी लेखा सं. /जीआइ आर सं. /P AN / G I R No . AG Q P S - 121 0- A (अपीलाथ#/Appellant) : ($%थ# / Respondent) अपीलाथ# की ओरसे/ Appellant by : Shri T.S.Lakshmi Venkatraman(F.C.A)-Ld. AR $%थ# की ओरसे/Respondent by : Shri D.Hema Bhupal (JCIT) –Ld.DR सुनवाई की तारीख/Date of Hearing : 26-04-2023 घोषणा की तारीख /Date of Pronouncement : 26-04-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 16-03-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.144 r.w.s 147 of the Act on 28-11-2018. In the assessment order, the assessee is saddled with impugned addition of Rs.45.40 Lacs being cash deposited in savings bank account. Upon ITA No.417/Chny/2023 - 2 - perusal of assessment order as well as appellate order, it could be seen that the assessee has failed to make any representation. Aggrieved, the assessee is in further appeal before us. The ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR. 2. From the orders of lower authorities, it is quite clear that the assessee has remained negligent in attending the proceedings before lower authorities despite being provided with multiple opportunities of hearing. The lower authorities were left with no option but to make as well as confirm the impugned addition. Considering the fact that the assessee is an individual, we deem it fit to grant another opportunity to the assessee. However, this concession would come at a cost of Rs.10,000/- which shall be deposited by the assessee within one month from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned Assessing Officer who shall proceed to re-adjudicate the issue on merits and frame an assessment de novo. 3. The appeal stand allowed for statistical purposes. Order pronounced in open court on 26th April, 2023. Sd/- ( MANOMOHAN DAS) ाियक सद4 / JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद4 / ACCOUNTANT MEMBER चे5ई / Chennai; िदनांक / Dated : 26-04-2023 DS आदेश की Sितिलिप अ /ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु त/CIT 4. वभागीय त न ध/DR 5. गाड फाईल/GF