S. KUMARAGURUBARAN, PERAMBALUR V. ACIT, CENTRAL CIRCLE-1, TRICHY

ITA 775/CHNY/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9621 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 25-10-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 12-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 144

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. Nos.774, 775, 776, 777 & 778/Chny/2022 िनधाŊरण वषŊ/Assessment Years: 2012-13, 2015-16, 2016-17, 2017-18 & 2018-19 Shri S. Kumaragurubaran, No. 31, Z/5C, Akash Bhavan, Kuppusamy Nagar, Thuraiyur Road, Perambalur, Tamil Nadu 621 212. [PAN:AWMPK8844J] Vs. The Assistant Commissioner of Income Tax, Central Circle 1, Trichy. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri I. Dinesh, Advocate ŮȑथŎ की ओर से/Respondent by : Shri Marutha Pandiayan, CIT सुनवाई की तारीख/ Date of hearing : 26.10.2022 घोषणा की तारीख /Date of Pronouncement : 28.10.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: These five appeals filed by the assessee are directed two separate but identical orders against the order of the ld. Commissioner of Income Tax (Appeals)-19, Chennai dated 03.08.2022 relevant to the assessment years 2012-13 and 2015-16 as well as common order dated 03.08.2022 for the assessment years 2016-17, 2017-18 and 2018-19. 2. When these appeals were taken up for hearing, the ld. Counsel for the assessee has submitted that the assessee could not appear before I.T.A. Nos.774-778/Chny/22 2 the Assessing Officer to substantiate his case due to the circumstances beyond his control. It was further submission that before the ld. CIT(A), the assessee has filed the details and the ld. CIT(A) granted partial relief without considering the case of the assessee in right prospective. Thus, the ld. Counsel prayed for one more opportunity may be given to the assessee to substantiate his case before the Assessing Officer. 3. On the other hand, the ld. DR relied upon the orders of authorities below. 4. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. The Assessing Officer has concluded the assessment order under section 144 r.w.s. 153C of the Income Tax Act, 1961 [“Act” in short] and additions were made. On appeal before the ld. CIT(A), though some relief was granted, however, the ld.CIT(A) confirmed certain additions on the ground that sources is not explained. By considering the entire facts and circumstances of the case, we are of the considered opinion that one more opportunity should be given to the assessee to substantiate his case before the Assessing Officer in the interest of natural justice. Accordingly, we set aside the order of the ld. CIT(A) and remit the matter back to the file of the Assessing Officer to decide the issue afresh in I.T.A. Nos.774-778/Chny/22 3 accordance with law after considering necessary details as may be filed by the assessee. We also direct the assessee to file all the details before the Assessing Officer for his consideration. 5. In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order pronounced on 28 th October, 2022 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 28.10.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.