MURALIDOSS S, KANCHIPURAM V. ITO WARD II , KANCHIPURAM

ITA 930/CHNY/2022

AI Insights

The case involves an appeal by Shri S. Muralidoss against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which was dated 12.07.2022 and relevant to the assessment year 2017-18. The primary issue arose from the assessee's failure to explain the source of cash deposits amounting to \\u20b9.7,50,478/- in his bank account, which led to these being taxed. The CIT(A) dismissed the appeal due to the absence of any written submissions or documents from the assessee. The Tribunal noted that the CIT(A) had not adjudicated the issue on merits and thus decided to remit the matter back for a fresh evaluation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135132 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 11-01-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 01-11-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 142(1); 143(2)

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ 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. No.930/Chny/2022 िनधाŊरण वषŊ/Assessment Year: 2017-18 Shri S. Muralidoss, 1/99, Edamachi, Palla Street, Uthiramerur, Kanchipuram 603 107, Tamil Nadu. [PAN:CBKPM0734J] Vs. The Income Tax Officer, Ward 2, Kanchipuram. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : None ŮȑथŎ की ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 12.01.2023 घोषणा की तारीख /Date of Pronouncement : 24.01.2023 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 12.07.2022 relevant to the assessment year 2017-18. 2. The appeal filed by the assessee is delayed by 53 days in filing the appeal, for which, the assessee has filed a petition for condonation of the delay in the form of an affidavit, to which; the ld. DR has not raised any I.T.A. No.930/Chny/22 2 serious objection. Consequently, since the assessee was prevented by sufficient cause, the delay in filing of the appeal stands condoned and the appeal is admitted for adjudication. 3. Brief facts of the case are that the assessee filed the return of income for the assessment year 2017-18 on 21.03.2018 admitting total income of ₹.3,71,820/-. The case was selected for scrutiny by CASS and notice under section 143(2) of the Income Tax Act, 1961 [“Act” in short] was issued on 09.08.2018. Subsequently, notice under section 142(1) of the Act was also issued on 20.05.2019. On verification of the assessee’s bank statements and reconciliation of the same with the reported ITR and the Aavin ledger, the Assessing Officer noted that cash of ₹.7,50,478/- has been deposited in the bank, for which source was not explained. Accordingly, the assessee was show-caused on 29.11.2019. After considering the reply of the assessee and rejecting the same, the cash deposits of ₹.7,50,478/- was brought to tax. On appeal, the ld. CIT(A) dismissed the appeal of the assessee in the absence of any written submissions, information or document before the ld. CIT(A). 4. On being aggrieved, the assessee is in appeal before the Tribunal. When the appeal was taken up for hearing, none appeared on behalf of the assessee or any adjournment petition filed. Hence, we proceed to I.T.A. No.930/Chny/22 3 decide the appeal on merits after hearing the ld. DR. 5. We have heard the ld. DR, perused the materials available on record and gone through the orders of authorities below. Against the assessment order, the assessee preferred an appeal before the ld. CIT(A). The assessee is a milk vendor of Tamilnadu Cooperative Milk Producer Forum (Aavin). It has been stated in the appellate order to have issued various notices and since there was no response from the assessee, the ld. CIT(A) dismissed the appeal. However, we find that the ld. CIT(A) has not adjudicated the issue on merits. Thus, we set aside the appellate order and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh on merits after considering the details as may be filed by the assessee. The assessee is also directed to furnish complete details before the ld. CIT(A) for consideration. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 24 th January, 2023 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 24.01.2023 Vm/- I.T.A. No.930/Chny/22 4 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.